This opinion cited by 28 cases:

Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


Purvis v. Commissioner , 65 T.C. 1165 ( 1976 )


Groetzinger v. Commissioner , 82 T.C. 793 ( 1984 )


Estate of Rockefeller v. Commissioner , 83 T.C. 368 ( 1984 )


Walsh v. Taxation Div. Director , 183 N.J. Super. 370 ( 1982 )


United States v. Paul Stockler , 696 F. App'x 307 ( 2017 )


Boatner v. Commissioner , 74 T.C.M. 342 ( 1997 )


Kay v. Comm'r , 102 T.C.M. 19 ( 2011 )


van der Lee v. Comm'r , 102 T.C.M. 329 ( 2011 )


Connelly v. Commissioner , 45 T.C.M. 49 ( 1982 )


Polakis v. Commissioner , 91 T.C. 660 ( 1988 )


Baxter v. United States , 633 F. Supp. 912 ( 1986 )


Noto v. United States , 598 F. Supp. 440 ( 1984 )


Estate of Bounds v. Commissioner , 46 T.C.M. 1209 ( 1983 )


Frick v. Commissioner , 50 T.C.M. 1334 ( 1985 )


Zambakian v. Commissioner , 51 T.C.M. 1101 ( 1986 )


Mayer v. Commissioner , 67 T.C.M. 2949 ( 1994 )


Jay v. Commissioner , 55 T.C.M. 933 ( 1988 )


Hart v. Commissioner , 73 T.C.M. 1684 ( 1997 )


Steffler v. Commissioner , 69 T.C.M. 2940 ( 1995 )