This opinion cited by 23 cases:

Gordon v. Commissioner , 63 T.C. 51 ( 1974 )


Jackson v. Commissioner , 73 T.C. 394 ( 1979 )


Conforte v. Commissioner , 74 T.C. 1160 ( 1980 )


JP Morgan Chase & Co v. CIR ( 2008 )


Bank One Corporation v. Commissioner , 120 T.C. No. 11 ( 2003 )


Andrew Gerardo v. Commissioner of Internal Revenue , 552 F.2d 549 ( 1977 )


Williams v. Commissioner , 41 T.C.M. 312 ( 1980 )


Sattar Nadjmechi v. Commissioner of Internal Revenue , 77 F.3d 489 ( 1996 )


JPMorgan Chase & Co. v. Commissioner , 530 F.3d 634 ( 2008 )


estate-of-mike-mercure-deceased-v-commissioner-of-internal-revenue-two , 448 F.2d 922 ( 1971 )


Kelly v. Commissioner , 46 T.C.M. 1391 ( 1983 )


Grove v. Commissioner , 39 T.C.M. 1266 ( 1980 )


Rosenberg v. Commissioner , 29 T.C.M. 888 ( 1970 )


Whitten v. Commissioner , 40 T.C.M. 625 ( 1980 )


Estate of Simkins v. Commissioner , 37 T.C.M. 1388 ( 1978 )


Bradford v. Commissioner , 49 T.C.M. 105 ( 1984 )


Campise v. Commissioner , 40 T.C.M. 211 ( 1980 )


Grasavage v. Commissioner , 38 T.C.M. 358 ( 1979 )


Gerardo v. Commissioner , 34 T.C.M. 1480 ( 1975 )


Robinson v. Commissioner , 52 T.C.M. 211 ( 1986 )