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 )