This opinion cited by 24 cases:

Shedco, Inc. v. Commissioner , 76 T.C.M. 267 ( 1998 )


Browne v. Commissioner , 73 T.C. 723 ( 1980 )


Sengpiehl v. Commissioner , 75 T.C.M. 1604 ( 1998 )


milton-lewis-and-lollie-b-lewis-v-commissioner-of-internal-revenue , 560 F.2d 973 ( 1977 )


Jorgensen v. Commissioner , 79 T.C.M. 1926 ( 2000 )


Rensselaer Polytechnic Institute v. Commissioner , 79 T.C. 967 ( 1982 )


Luben v. Commissioner , 37 T.C.M. 850 ( 1978 )


Summers v. Commissioner , 42 T.C.M. 1195 ( 1981 )


Cole v. Commissioner , 45 T.C.M. 730 ( 1983 )


Brinley v. Commissioner , 46 T.C.M. 734 ( 1983 )


Klutz v. Commissioner , 38 T.C.M. 724 ( 1979 )


Levine v. Commissioner , 51 T.C.M. 651 ( 1986 )


Carney v. Commissioner , 37 T.C.M. 349 ( 1978 )


Bagnol v. Commissioner , 37 T.C.M. 1038 ( 1978 )


Churukian v. Commissioner , 40 T.C.M. 475 ( 1980 )


McCulloch v. Commissioner , 55 T.C.M. 259 ( 1988 )


Carver v. Commissioner , 50 T.C.M. 444 ( 1985 )


Baker v. Commissioner , 67 T.C.M. 3114 ( 1994 )


Reidenbach v. Commissioner , 42 T.C.M. 1612 ( 1981 )


Masterson v. Commissioner , 42 T.C.M. 1758 ( 1981 )