This opinion cited by 203 cases:

Staples v. CIR ( 2021 )


Scott v. Commissioner , 74 T.C.M. 1157 ( 1997 )


Natkunanathan v. Comm'r , 99 T.C.M. 1071 ( 2010 )


Nicole Rose Corp., formerly Quintron Corporation v. Commissioner , 117 T.C. No. 27 ( 2001 )


Caruth v. United States , 688 F. Supp. 1129 ( 1987 )


Swoby Corp. v. Commissioner , 10 T.C. 129 ( 1948 )


Rogers v. Commissioner , 11 T.C. 435 ( 1948 )


Meredith v. Commissioner , 12 T.C. 344 ( 1949 )


Waggoner v. Commissioner , 15 T.C. 496 ( 1950 )


Jessop v. Commissioner , 16 T.C. 491 ( 1951 )


Starr Bros., Inc. v. Commissioner , 18 T.C. 149 ( 1952 )


Vincent v. Commissioner , 18 T.C. 339 ( 1952 )


Galt v. Commissioner , 19 T.C. 892 ( 1953 )


James E. Caldwell & Co. v. Commissioner , 24 T.C. 597 ( 1955 )


Midwest Motor Express, Inc. v. Commissioner , 27 T.C. 167 ( 1956 )


Killam v. Commissioner , 33 T.C. 345 ( 1959 )


J. G. Boswell Co. v. Commissioner , 34 T.C. 539 ( 1960 )


Rosenberg v. Commissioner , 36 T.C. 716 ( 1961 )


Brown v. Commissioner , 40 T.C. 861 ( 1963 )


Friedman v. Commissioner , 41 T.C. 428 ( 1963 )