This opinion cited by 45 cases:

Kahr v. Commissioner , 48 T.C. 929 ( 1967 )


Ross Glove Co. v. Commissioner , 60 T.C. 569 ( 1973 )


Fishman v. Comm'r , 101 T.C.M. 1493 ( 2011 )


Koegel v. United States , 437 F. Supp. 176 ( 1977 )


Anderson v. Commissioner , 47 T.C.M. 194 ( 1983 )


Marcus v. Commissioner , 63 T.C.M. 2810 ( 1992 )


Baker v. Commissioner , 35 T.C.M. 396 ( 1976 )


Hauser v. Commissioner , 29 T.C.M. 908 ( 1970 )


Rowell v. Commissioner , 56 T.C.M. 11 ( 1988 )


Michalowski v. Commissioner , 35 T.C.M. 827 ( 1976 )


Smith v. Commissioner , 61 T.C.M. 1998 ( 1991 )


Ocean Sands Holding Corp. v. Commissioner , 41 T.C.M. 1 ( 1980 )


Ball v. Commissioner , 47 T.C.M. 1684 ( 1984 )


Bruno v. Commissioner , 59 T.C.M. 21 ( 1990 )


Kub v. Commissioner , 33 T.C.M. 1282 ( 1974 )


Boggs v. Commissioner , 50 T.C.M. 797 ( 1985 )


Wells v. Commissioner , 47 T.C.M. 796 ( 1983 )


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


Dixon v. Commissioner , 35 T.C.M. 1538 ( 1976 )


Light v. Commissioner , 54 T.C.M. 1102 ( 1987 )