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 1949

Van Anda v. Commissioner , 12 T.C. 1158 ( 1949 )

This opinion cited by 25 cases:

Peimani v. Comm'r , 2011 Tax Ct. Summary LEXIS 99 ( 2011 )

VHC, Inc. v. Comm'r , 2017 Tax Ct. Memo LEXIS 220 ( 2017 )

FEDEWA v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 283 ( 2001 )

Barr v. Commissioner , 77 T.C.M. 1370 ( 1999 )

MCFADDEN v. COMMISSIONER , 84 T.C.M. 6 ( 2002 )

Clark v. Commissioner of Internal Revenue , 205 F.2d 353 ( 1953 )

KLAUE v. COMMISSIONER , 77 T.C.M. 1961 ( 1999 )

Estate of Lockett v. Comm'r , 103 T.C.M. 1671 ( 2012 )

Mack v. Commissioner , 70 T.C.M. 930 ( 1995 )

Normandie Metal Fabricators, Inc. v. Commissioner , 79 T.C.M. 1738 ( 2000 )

Flood v. Commissioner , 81 T.C.M. 1175 ( 2001 )

Estate of Lulu K. Flandreau, Deceased, Richard Knies v. Commissioner of Internal Revenue , 994 F.2d 91 ( 1993 )

Vinikoor v. Commissioner , 75 T.C.M. 2185 ( 1998 )

Kidder v. Commissioner , 78 T.C.M. 602 ( 1999 )

Estate of Mary P. Bolles, John T. Bolles v. Commissioner , 2020 T.C. Memo. 71 ( 2020 )

Sizelove v. Comm'r , 2008 Tax Ct. Summary LEXIS 15 ( 2008 )

Boneparte v. Comm'r , 110 T.C.M. 39 ( 2015 )

Mann Constr. Co. v. Commissioner , 77 T.C.M. 2098 ( 1999 )

Shedd v. Commissioner , 80 T.C.M. 383 ( 2000 )

Sellers v. Commissioner , 80 T.C.M. 135 ( 2000 )