This opinion cited by 84 cases:

Smith v. Commissioner , 43 T.C.M. 825 ( 1982 )


Osceola Heard Davenport v. Commissioner , 12 T.C.M. 856 ( 1953 )


Stafford v. Commissioner , 73 T.C.M. 1848 ( 1997 )


Callahan v. Comm'r , 94 T.C.M. 355 ( 2007 )


Hisquierdo v. Hisquierdo , 99 S. Ct. 802 ( 1979 )


Gatlin v. Commissioner , 19 T.C.M. 131 ( 1960 )


Williams v. Commissioner , 38 T.C.M. 718 ( 1979 )


Forbush v. Commissioner , 38 T.C.M. 871 ( 1979 )


Brewster v. Commissioner , 36 T.C.M. 1469 ( 1977 )


Crisman v. Commissioner , 40 T.C.M. 1159 ( 1980 )


Conner v. Commissioner , 34 T.C.M. 1043 ( 1975 )


Mitchell v. Commissioner , 51 T.C. 641 ( 1969 )


Crabb v. Commissioner , 41 B.T.A. 686 ( 1940 )


Bank of America Nat. Trust & Savings Ass'n v. Rogan , 33 F. Supp. 183 ( 1940 )


Rompel v. United States , 59 F. Supp. 483 ( 1945 )


Dillon v. Commissioner , 61 T.C.M. 2218 ( 1991 )


BECK v. COMMISSIONER , 82 T.C.M. 347 ( 2001 )


Crane v. Commissioner , 44 T.C.M. 213 ( 1982 )


Baldwin v. Commissioner , 52 T.C.M. 22 ( 1986 )


Rimple v. Commissioner , 49 T.C.M. 1533 ( 1985 )