This opinion cited by 25 cases:
Gerald A. and Henrietta v. Rauenhorst v. Commissioner , 119 T.C. No. 9 ( 2002 )
Sheldon v. Commissioner , 62 T.C. 96 ( 1974 )
Estate of Sidles v. Commissioner , 65 T.C. 873 ( 1976 )
Weaver v. Commissioner , 71 T.C. 443 ( 1978 )
Estate of Bickmeyer v. Commissioner , 84 T.C. 170 ( 1985 )
Ferguson v. Commissioner , 108 T.C. 244 ( 1997 )
Rauenhorst v. Comm'r , 119 T.C. 157 ( 2002 )
john-d-gray-and-elizabeth-n-gray-john-r-gray-first-national-bank-of , 561 F.2d 753 ( 1977 )
Michael Ferguson and Valene Ferguson v. Commissioner , 108 T.C. No. 14 ( 1997 )
Estate of Applestein v. Commissioner , 80 T.C. 331 ( 1983 )
John P. Kinsey and Edith B. Kinsey v. Commissioner of Internal Revenue , 477 F.2d 1058 ( 1973 )
Greene v. United States , 806 F. Supp. 1165 ( 1992 )
Jon Dickinson & Helen Dickinson v. Commissioner , 2020 T.C. Memo. 128 ( 2020 )
Carborundum Co. v. Commissioner , 74 T.C. 730 ( 1980 )
Marc Chrem & Esther Chrem v. Commissioner , 2018 T.C. Memo. 164 ( 2018 )
Jon Dickinson & Helen Dickinson v. Commissioner , 2020 T.C. Memo. 128 ( 2020 )
Michael Ferguson, Valene Ferguson, Roger N. Ferguson and Sybil Ferguson v. Commissioner of Internal Revenue , 174 F.3d 997 ( 1999 )
Estate of Scott M. Hoensheid, Anne M. Hoensheid, Personal Representative and Anne M. Hoensheid ( 2023 )
Palmer v. Commissioner , 62 T.C. 684 ( 1974 )
S. C. Johnson & Son, Inc. v. Commissioner , 63 T.C. 778 ( 1975 )
