This opinion cited by 44 cases:

S & H, Inc. v. Commissioner , 78 T.C. 234 ( 1982 )


Fuchs v. Commissioner , 80 T.C. 506 ( 1983 )


Bussing v. Commissioner , 88 T.C. 449 ( 1987 )


Reinberg v. Commissioner , 90 T.C. 116 ( 1988 )


Kovens v. Commissioner , 90 T.C. 452 ( 1988 )


Estate of Camara v. Commissioner , 91 T.C. 957 ( 1988 )


Taiyo Hawaii Company, Ltd. v. Commissioner , 108 T.C. 590 ( 1997 )


Board of Trustees v. Palladium Equity Partners, LLC , 722 F. Supp. 2d 854 ( 2010 )


Pettit v. Commissioner , 74 T.C.M. 731 ( 1997 )


Douglas E. Wall v. Commissioner of Internal Revenue , 875 F.2d 812 ( 1989 )


Baker v. Commissioner , 74 T.C.M. 744 ( 1997 )


Brennan v. Comm'r , 104 T.C.M. 18 ( 2012 )


Borg-Warner Corporation v. Commissioner of Internal Revenue , 660 F.2d 324 ( 1981 )


Brown Group v. Commissioner , 104 T.C. 105 ( 1995 )


Long v. Comm'r , 106 T.C.M. 409 ( 2013 )


Hollen v. Commissioner , 79 T.C.M. 1719 ( 2000 )


Amfac, Inc. v. Commissioner of Internal Revenue , 626 F.2d 109 ( 1980 )


Alec Rosefsky, Edith Rosefsky, Joseph A. D'Esti and Helen T. D'Esti v. Commissioner of Internal Revenue , 599 F.2d 515 ( 1979 )


Gibson v. Commissioner , 41 T.C.M. 1484 ( 1981 )


Feldman v. Commissioner , 60 T.C.M. 987 ( 1990 )