This opinion cited by 29 cases:

Shutts v. Comm'r , 100 T.C.M. 57 ( 2010 )


Law v. Commissioner , 84 T.C. 985 ( 1985 )


Stamm International Corp. v. Commissioner , 90 T.C. 315 ( 1988 )


Estate of Quick v. Commissioner , 110 T.C. 172 ( 1998 )


Koufman v. Commissioner , 69 T.C. 473 ( 1977 )


Jasionowski v. Commissioner , 66 T.C. 312 ( 1976 )


Shang v. Comm'r , 95 T.C.M. 1256 ( 2008 )


Estate of Robert W. Quick, Esther P. Quick, Personal Representative, and Esther P. Quick v. Commissioner , 110 T.C. No. 17 ( 1998 )


Callahan v. Comm'r , 94 T.C.M. 355 ( 2007 )


Espaillat v. Comm'r , 110 T.C.M. 387 ( 2015 )


WILKERSON v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 185 ( 2004 )


Fidelity Union Trust Co. v. NJ Highway Auth. , 164 N.J. Super. 246 ( 1978 )


Scar v. Commissioner , 81 T.C. 855 ( 1983 )


Wendorff v. Commissioner , 69 T.C.M. 2884 ( 1995 )


Reed v. Commissioner , 59 T.C.M. 78 ( 1990 )


Spain v. Commissioner , 37 T.C.M. 1158 ( 1978 )


Green v. Commissioner , 52 T.C.M. 1392 ( 1987 )


Flint v. Commissioner , 62 T.C.M. 541 ( 1991 )


Ebben v. Commissioner , 45 T.C.M. 1283 ( 1983 )


Fowler v. Commissioner , 26 T.C.M. 175 ( 1967 )