This opinion cited by 100 cases:

Evers v. Commissioner , 20 T.C.M. 906 ( 1961 )


Synanon Church v. Commissioner , 57 T.C.M. 602 ( 1989 )


Clayton v. Commissioner , 42 T.C.M. 670 ( 1981 )


Blum v. Commissioner , 11 T.C.M. 612 ( 1952 )


Campeau v. Commissioner , 24 T.C. 370 ( 1955 )


Downes v. Commissioner , 30 T.C. 396 ( 1958 )


Evans v. Commissioner , 39 T.C. 570 ( 1962 )


Wolfe v. Commissioner , 54 T.C. 1707 ( 1970 )


Frost v. Commissioner , 61 T.C. 488 ( 1974 )


Mueller v. Commissioner , 41 T.C. 639 ( 1964 )


Gaugler v. United States , 204 F. Supp. 493 ( 1962 )


Beattie Through Beattie v. United States , 635 F. Supp. 481 ( 1986 )


Cinemateca Uruguaya v. Academy of Motion Picture Arts & Sciences , 826 F. Supp. 323 ( 1993 )


Glasgow v. Sherwin-Williams Co. , 901 F. Supp. 1185 ( 1995 )


Haak v. United States , 451 F. Supp. 1087 ( 1978 )


Wilson v. United States , 322 F. Supp. 830 ( 1971 )


Bates v. Glenn , 114 F. Supp. 445 ( 1953 )


Gregory v. United States , 637 F. Supp. 624 ( 1986 )


Mikel A. Brown, Sr. & Debra A. Brown v. Commissioner , 2019 T.C. Memo. 69 ( 2019 )


Sauvigne v. Commissioner , 30 T.C.M. 123 ( 1971 )