This opinion cited by 96 cases:

Russello v. Commissioner , 57 T.C.M. 1126 ( 1989 )


Smith v. Commissioner , 56 T.C.M. 1373 ( 1989 )


Estate of Jones v. Commissioner , 71 T.C.M. 2305 ( 1996 )


McGee v. Commissioner , 62 T.C.M. 1375 ( 1991 )


Schwotzer v. Commissioner , 51 T.C.M. 902 ( 1986 )


American Educare, Ltd. v. Commissioner , 59 T.C.M. 212 ( 1990 )


Edwin J. Schoettle Co. v. Commissioner , 3 T.C. 712 ( 1944 )


Spear & Co. v. Heiner , 54 F.2d 134 ( 1931 )


United States v. First Huntington Nat. Bank , 34 F. Supp. 578 ( 1940 )


Estate of Marvin E. Greenfield v. Comm'r IRS , 297 F. App'x 858 ( 2008 )


Plaut v. Commissioner , 53 T.C.M. 191 ( 1987 )


Paraffine Oil Co. v. Commissioner , 28 B.T.A. 207 ( 1933 )


Ballard v. Commissioner , 54 T.C.M. 580 ( 1987 )


Feldman , 65 T.C.M. 1747 ( 1993 )


CONWAY v. COMMISSIONER , 60 T.C.M. 1260 ( 1990 )


Wadlow v. Commissioner , 112 T.C. 247 ( 1999 )


Huene v. Commissioner , 58 T.C.M. 456 ( 1989 )


Monti v. Commissioner , 69 T.C.M. 1907 ( 1995 )


Hansen v. Commissioner , 70 T.C.M. 637 ( 1995 )


Masraff v. Commissioner , 58 T.C.M. 813 ( 1989 )