This opinion cited by 16 cases:

Meyer v. Comm'r , 2007 Tax Ct. Summary LEXIS 184 ( 2007 )


Shea v. Commissioner , 79 T.C.M. 2112 ( 2000 )


Sangers Home for Chronic Patients v. Comm'r , 72 T.C. 105 ( 1979 )


Red Carpet Car Wash, Inc. v. Commissioner , 73 T.C. 676 ( 1980 )


Reed v. Commissioner , 74 T.C.M. 1300 ( 1997 )


Martin W. Washburn, Jr. v. Commissioner , 2018 T.C. Memo. 110 ( 2018 )


SUNDBY v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 172 ( 2004 )


Markwardt v. Commissioner , 64 T.C. 989 ( 1975 )


Nittler v. Commissioner , 39 T.C.M. 422 ( 1979 )


Preferred Properties, Inc. v. Commissioner , 35 T.C.M. 68 ( 1976 )


Householder v. Commissioner , 58 T.C.M. 382 ( 1989 )


Sparks Farm, Inc. v. Commissioner , 56 T.C.M. 464 ( 1988 )


REM Enterprises, Inc. v. Commissioner , 39 T.C.M. 672 ( 1979 )


Wayno v. Commissioner , 63 T.C.M. 1935 ( 1992 )


Hill v. Commissioner , 34 T.C.M. 1307 ( 1975 )


Rogers v. Commissioner , 34 T.C.M. 1254 ( 1975 )