This opinion cited by 22 cases:

Marcus v. Commissioner , 70 T.C. 562 ( 1978 )


Laughlin v. Commissioner , 24 T.C.M. 252 ( 1965 )


Afshar v. Commissioner , 41 T.C.M. 1489 ( 1981 )


Baughn v. Commissioner , 28 T.C.M. 1447 ( 1969 )


Roenstad v. Commissioner , 24 T.C.M. 179 ( 1965 )


Rose v. Commissioner , 33 T.C.M. 458 ( 1974 )


Dante v. Commissioner , 37 T.C.M. 556 ( 1978 )


Burdorf v. Commissioner , 20 T.C.M. 1621 ( 1961 )


Hamilton v. Commissioner , 53 T.C.M. 996 ( 1987 )


Adams v. Commissioner , 38 T.C.M. 1187 ( 1979 )


Plough v. Commissioner , 33 T.C.M. 1459 ( 1974 )


Abernathy v. Commissioner , 37 T.C.M. 1529 ( 1978 )


Simms v. Commissioner , 27 T.C.M. 1570 ( 1968 )


G&G Records, Inc. v. Commissioner , 46 T.C.M. 430 ( 1983 )


Brown v. Commissioner , 55 T.C.M. 1446 ( 1988 )


Toledano v. Commissioner , 22 T.C.M. 984 ( 1963 )


Cummings v. Commissioner , 27 T.C.M. 273 ( 1968 )


Vance v. Commissioner , 56 T.C.M. 1408 ( 1989 )


McCue v. Commissioner , 46 T.C.M. 1450 ( 1983 )


Hulbert v. Comm'r , 32 T.C.M. 1024 ( 1973 )