This opinion cited by 27 cases:

Sabel v. Mead Johnson & Co. , 737 F. Supp. 135 ( 1990 )


Achiro v. Commissioner , 77 T.C. 881 ( 1981 )


Franklet v. United States , 578 F. Supp. 1552 ( 1984 )


Johnston v. Commissioner , 80 T.C.M. 477 ( 2000 )


Estate Burton Kanter v. CIR ( 2003 )


David C. Hutchinson v. Commissioner , 116 T.C. No. 14 ( 2001 )


Michael J. Rogerson ( 2022 )


John D. Shea v. Commissioner , 112 T.C. No. 14 ( 1999 )


Ax v. Comm'r , 146 T.C. 153 ( 2016 )


Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )


Hutchinson v. Commissioner , 116 T.C. 172 ( 2001 )


Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue , 814 F.2d 1363 ( 1987 )


Win H. Emert v. Commissioner of Internal Revenue , 249 F.3d 1130 ( 2001 )


Estate of Abraham v. Commissioner , 408 F.3d 26 ( 2005 )


Yamaha Motor Corp. v. Commissioner , 63 T.C.M. 2176 ( 1992 )


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


Shea v. Commissioner , 112 T.C. 183 ( 1999 )


Weekend Warrior Trailers, Inc. v. Comm'r , 101 T.C.M. 1506 ( 2011 )


National Semiconductor Corp. v. Commissioner , 61 T.C.M. 2005 ( 1991 )


Barton v. Commissioner , 63 T.C.M. 2202 ( 1992 )