This opinion cited by 101 cases:

Drummond v. Commissioner , 73 T.C.M. 1959 ( 1997 )


Ware v. Comm'r , 102 T.C.M. 419 ( 2011 )


Tregre v. Commissioner , 71 T.C.M. 3098 ( 1996 )


Harp v. Commissioner , 72 T.C.M. 401 ( 1996 )


Paccar, Inc. v. Commissioner , 85 T.C. 754 ( 1985 )


J. A. Tobin Constr. Co. v. Commissioner , 85 T.C. 1005 ( 1985 )


Elrod v. Commissioner , 87 T.C. 1046 ( 1986 )


G.D. Searle & Co. v. Commissioner , 88 T.C. 252 ( 1987 )


Clovis I v. Commissioner , 88 T.C. 980 ( 1987 )


Patin v. Commissioner , 88 T.C. 1086 ( 1987 )


Burwell v. Commissioner , 89 T.C. 580 ( 1987 )


Pacific First Fed. Sav. Bank v. Commissioner , 101 T.C. 117 ( 1993 )


Olive v. Commissioner , 139 T.C. 19 ( 2012 )


Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center v. Commissioner , 2018 T.C. Memo. 208 ( 2018 )


In re: Desert Capital Reit, Inc. ( 2014 )


Porter v. Comm'r , 132 T.C. 203 ( 2009 )


U.S. Auto Sales, Inc. v. Commissioner , 153 T.C. No. 5 ( 2019 )


Margaret Daly-Murphy v. Michael Winston, E. Carmack Holmes, Arthur S. Kling, Ronald L. Nelson and the Veterans Administration , 820 F.2d 1470 ( 1987 )


Procter & Gamble Co. v. Commissioner , 95 T.C. 323 ( 1990 )


Gary Boggs v. Comm'r of Internal Revenue ( 2009 )