This opinion cited by 100 cases:

Harms v. Northland Ford Dealers , 1999 S.D. LEXIS 164 ( 1999 )


Teofilo Evangelista and Frances Evangelista v. Commissioner of Internal Revenue , 629 F.2d 1218 ( 1980 )


katherine-jean-graham-v-commissioner-of-internal-revenue-service-richard , 822 F.2d 844 ( 1987 )


Werner v. Commissioner , 21 T.C.M. 1434 ( 1962 )


No. 73-1756 , 508 F.2d 462 ( 1975 )


Yari v. PRODUCERS GUILD OF AMERICA, INC. , 161 Cal. App. 4th 172 ( 2008 )


Estate of Olsen v. Commissioner , 20 T.C.M. 807 ( 1961 )


Broughton v. Commissioner , 34 T.C.M. 580 ( 1975 )


Plastic Binding Corp. v. Commissioner , 26 T.C.M. 687 ( 1967 )


Johnson v. Commissioner , 31 T.C.M. 884 ( 1972 )


Estate of Cronheim v. Commissioner , 20 T.C.M. 1144 ( 1961 )


Kindred v. Commissioner , 39 T.C.M. 490 ( 1979 )


Romero v. Commissioner , 26 T.C.M. 733 ( 1967 )


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )


Williamson v. Commissioner , 62 T.C.M. 610 ( 1991 )


Nickerson v. Commissioner , 19 T.C.M. 1508 ( 1960 )


Collins v. Commissioner , 22 T.C.M. 1467 ( 1963 )


Charles v. Commissioner , 62 T.C.M. 1582 ( 1991 )


Adair v. Commissioner , 50 T.C.M. 620 ( 1985 )