This opinion cited by 21 cases:

Garza v. Comm'r , 113 T.C.M. 1023 ( 2017 )


Porter v. Comm'r , 110 T.C.M. 1 ( 2015 )


Kevin J. Morse v. CIR ( 2005 )


William Merle Canaday v. United States , 354 F.2d 849 ( 1966 )


Kevin J. Morse v. Commissioner of Internal Revenue Service , 419 F.3d 829 ( 2005 )


Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee , 525 F.2d 741 ( 1975 )


Leo Grudin and Harriette Grudin v. Commissioner of Internal Revenue , 536 F.2d 295 ( 1976 )


Sporck v. Commissioner , 37 T.C.M. 378 ( 1978 )


Estate of McHenry v. Commissioner , 33 T.C.M. 1409 ( 1974 )


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


Hahn v. Commissioner , 32 T.C.M. 895 ( 1973 )


Oliver v. Commissioner , 66 T.C.M. 1192 ( 1993 )


MC ALPINE v. COMMISSIONER , 47 T.C.M. 1403 ( 1984 )


Coleman v. Commissioner , 38 T.C.M. 605 ( 1979 )


Wills Corp. v. Commissioner , 28 T.C.M. 174 ( 1969 )


Stone v. Comm'r , 2011 Tax Ct. Summary LEXIS 124 ( 2011 )


Mazzuca v. Commissioner , 61 T.C.M. 2167 ( 1991 )


Herbert F. Lessmann and Mildred Lessmann v. Commissioner of Internal Revenue, Herbert F. Lessmann v. Commissioner of Internal Revenue , 327 F.2d 990 ( 1964 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Morse v. Comm'r , 86 T.C.M. 673 ( 2003 )