This opinion cited by 12 cases:
Vanney Assocs. v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 265 ( 2014 )
Bryant v. Commissioner , 46 T.C. 848 ( 1966 )
David H. Melasky & Audrey Melasky v. Commissioner , 151 T.C. No. 9 ( 2018 )
Leicht v. Commissioner of Internal Revenue , 137 F.2d 433 ( 1943 )
Murl Clark v. Commissioner of Internal Revenue , 253 F.2d 745 ( 1958 )
Textron, Inc. v. United States , 418 F. Supp. 39 ( 1976 )
Walt Wilger Tire Co. v. Commissioner , 38 T.C.M. 287 ( 1979 )
McCoy v. Commissioner , 30 T.C.M. 146 ( 1971 )
Duck v. Commissioner , 47 T.C.M. 1654 ( 1984 )
Thoburn v. Commissioner , 46 T.C.M. 1107 ( 1983 )
Leuthold v. Commissioner , 54 T.C.M. 1308 ( 1987 )
Thorpe v. Commissioner , 75 T.C.M. 2039 ( 1998 )
