This opinion cited by 100 cases:

The Singer Company v. The United States , 449 F.2d 413 ( 1971 )


Teleservice Company of Wyoming Valley v. Commissioner of Internal Revenue , 254 F.2d 105 ( 1958 )


Estate of Holland v. Commissioner , 73 T.C.M. 3236 ( 1997 )


Plotinsky v. Comm'r , 96 T.C.M. 292 ( 2008 )


Consol. Investors Group v. Comm'r , 98 T.C.M. 601 ( 2009 )


Dann Lee Duncan & Kathrine Gay Duncan v. Commissioner , 2018 T.C. Memo. 190 ( 2018 )


Minchem Int'l v. Comm'r , 109 T.C.M. 1273 ( 2015 )


Palmarini Inc. ( 2022 )


Peebles v. Comm'r , 2006 Tax Ct. Summary LEXIS 157 ( 2006 )


Lopez v. Comm'r , 114 T.C.M. 270 ( 2017 )


A. J. Ostheimer, 3rd, Ruth M. Ostheimer v. United States , 264 F.2d 789 ( 1959 )


William Simmons and Viola Simmons, His Wife v. United States , 308 F.2d 160 ( 1962 )


Lucy H. Harper v. United States , 454 F.2d 222 ( 1971 )


United States v. William J. Scott , 660 F.2d 1145 ( 1982 )


Las Vegas Hacienda, Inc. v. Gibson , 77 Nev. 25 ( 1961 )


Commissioner of Internal Revenue v. Glenshaw Glass Co. Commissioner of Internal Revenue v. William Goldman Theatres, Inc , 211 F.2d 928 ( 1954 )


Commissioner of Internal Revenue v. Linde , 213 F.2d 1 ( 1954 )


Seldon R. Glenn, Collector of Internal Revenue for the District of Kentucky v. Theo W. And Mary Louise Bates , 217 F.2d 535 ( 1954 )


Edward F. Webber v. Commissioner or Internal Revenue, Edward F. Webber and Lelia Vesta Webber v. Commissioner of Internal Revenue , 219 F.2d 834 ( 1955 )


Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal Revenue , 328 F.2d 58 ( 1964 )