This opinion cited by 100 cases:

Strandquist v. Commissioner , 29 T.C.M. 387 ( 1970 )


Chodos v. Commissioner , 37 T.C.M. 1716 ( 1978 )


Sweeney v. Commissioner , 54 T.C.M. 1003 ( 1987 )


Estate of Rosen v. Commissioner , 21 T.C.M. 316 ( 1962 )


Estate of Cross v. Commissioner , 23 T.C.M. 1542 ( 1964 )


Wendell Olk v. United States , 536 F.2d 876 ( 1976 )


Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal Revenue , 309 F.2d 373 ( 1962 )


Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 601 F.2d 734 ( 1979 )


Crosby Valve & Gage Company (Formerly Crosby Steam Gage & Valve Company) v. Commissioner of Internal Revenue , 380 F.2d 146 ( 1967 )


United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and Wife , 255 F.2d 370 ( 1958 )


Hamlett v. Comm'r , 87 T.C.M. 1129 ( 2004 )


Stone v. Commissioner , 50 T.C.M. 1345 ( 1985 )


Brimm v. Commissioner , 27 T.C.M. 1148 ( 1968 )


Joyce v. Commissioner , 25 T.C.M. 914 ( 1966 )


Arias v. Comm'r , 2006 Tax Ct. Summary LEXIS 95 ( 2006 )


Paton , 64 T.C.M. 1150 ( 1992 )


Taylor v. Commissioner , 12 T.C.M. 1406 ( 1953 )


Caglia v. Commissioner , 57 T.C.M. 1 ( 1989 )


Bosse v. Commissioner , 29 T.C.M. 1772 ( 1970 )


Maltzman v. Commissioner , 23 T.C.M. 829 ( 1964 )