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 1976

McGowan v. Commissioner , 67 T.C. 599 ( 1976 )

This opinion cited by 13 cases:

Knudsen v. Comm'r , 105 T.C.M. 1538 ( 2013 )

EXEMPTION TRUST v. COMMISSIONER , 81 T.C.M. 1507 ( 2001 )

Research Corp. v. Commissioner , 138 T.C. 192 ( 2012 )

Hiramanek v. Comm'r , 102 T.C.M. 546 ( 2011 )

Thomas Corson and Judith Corson v. Commissioner , 114 T.C. No. 24 ( 2000 )

Jean A. Crotty v. Commissioner of Internal Revenue , 4 F.3d 996 ( 1993 )

Liljeberg v. Comm'r , 113 T.C.M. 3937 ( 2017 )

Ironbridge Corp. v. Comm'r , 103 T.C.M. 1843 ( 2012 )

Taylor v. Comm'r , 91 T.C.M. 969 ( 2006 )

Tammaro v. Commissioner , 80 T.C.M. 173 ( 2000 )

Menard, Inc. v. Comm'r , 88 T.C.M. 229 ( 2004 )

Cigna Corp. v. Comm'r , 104 T.C.M. 314 ( 2012 )

Hiramanek v. Comm'r , 111 T.C.M. 1406 ( 2016 )