This opinion cited by 17 cases:

William K. True, Margaret H. True v. Commissioner of Internal Revenue , 999 F.2d 540 ( 1993 )


Schaeffer v. Commissioner , 73 T.C.M. 3003 ( 1997 )


Scrimshaw v. Commissioner , 74 T.C.M. 1371 ( 1997 )


Trans World Travel v. Commissioner , 81 T.C.M. 979 ( 2001 )


Helvering v. Northern Coal Co. , 293 U.S. 191 ( 1934 )


Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal Revenue , 235 F.2d 97 ( 1956 )


Transpac Drilling Venture 1982-08 v. Commissioner , 72 T.C.M. 261 ( 1996 )


Stillman v. Commissioner , 70 T.C.M. 1562 ( 1995 )


Lawrence v. and Katharine T. Brookes v. Commissioner , 108 T.C. No. 1 ( 1997 )


Estate of Frank A. Branson v. Commissioner , 113 T.C. No. 2 ( 1999 )


Estate of Algerine Allen Smith, James Allen Smith v. Commissioner , 123 T.C. No. 2 ( 2004 )


Ralph Harold Harbold v. Commissioner of Internal Revenue , 51 F.3d 618 ( 1995 )


Jefferson Loan Company, Inc. v. Commissioner of Internal Revenue , 249 F.2d 364 ( 1957 )


R. Simpson & Co. v. Commissioner , 64 S. Ct. 496 ( 1944 )


United States v. Ohio Power Co. , 77 S. Ct. 652 ( 1957 )


Quinn v. Hook , 231 F. Supp. 718 ( 1964 )


Curtis v. Commissioner , 72 T.C.M. 369 ( 1996 )