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 1963

Elliott v. Commissioner , 40 T.C. 304 ( 1963 )

This opinion cited by 15 cases:

Kovachevich v. Comm'r , 2007 Tax Ct. Summary LEXIS 186 ( 2007 )

Geiger v. Comm'r , 92 T.C.M. 510 ( 2006 )

Shea v. Commissioner , 79 T.C.M. 2112 ( 2000 )

William M. Barry & Trudi G. Swain v. Commissioner , 2017 T.C. Memo. 237 ( 2017 )

Robert and Kimberly Broz v. Commissioner , 137 T.C. 46 ( 2011 )

Estate of Moragne v. Comm'r , 102 T.C.M. 635 ( 2011 )

Harris v. Comm'r , 100 T.C.M. 401 ( 2010 )

Gerstenberger v. Commissioner , 81 T.C.M. 1235 ( 2001 )

Abdelhak v. Comm'r , 92 T.C.M. 86 ( 2006 )

Lockett v. Comm'r , 95 T.C.M. 1029 ( 2008 )

Barnes v. Comm'r , 103 T.C.M. 1424 ( 2012 )

Igberaese v. Comm'r , 100 T.C.M. 593 ( 2010 )

Davis v. Comm'r , 89 T.C.M. 1518 ( 2005 )

Sleiman v. Commissioner , 74 T.C.M. 1270 ( 1997 )

Riley v. Comm'r , 111 T.C.M. 1205 ( 2016 )