This opinion cited by 61 cases:

Deignan v. Commissioner , 70 T.C.M. 925 ( 1995 )


Kornfeld v. Commissioner , 72 T.C.M. 1062 ( 1996 )


Logsdon v. Commissioner , 73 T.C.M. 1674 ( 1997 )


Madler v. Commissioner , 75 T.C.M. 2025 ( 1998 )


Estate of Christensen v. Commissioner , 80 T.C.M. 790 ( 2000 )


Albers v. Comm'r , 93 T.C.M. 1315 ( 2007 )


Kahle v. Commissioner , 73 T.C.M. 2077 ( 1997 )


Middleton v. Comm'r , 95 T.C.M. 1597 ( 2008 )


TG Missouri Corporation f.k.a. TG (U.S.A.) Corporation, a Missouri Corporation v. Commissioner , 133 T.C. No. 13 ( 2009 )


Milby v. Comm'r , 89 T.C.M. 698 ( 2005 )


Rollins v. Comm'r , 88 T.C.M. 447 ( 2004 )


Weichlein v. Commissioner , 70 T.C.M. 1385 ( 1995 )


Uniband, Inc. v. Commissioner , 140 T.C. 230 ( 2013 )


Law Office of John H. Eggertsen P.C. v. Commissioner , 57 Employee Benefits Cas. (BNA) 2689 ( 2014 )


Peterson v. Commissioner , 74 T.C.M. 335 ( 1997 )


Uniband, Inc. v. Commissioner , 140 T.C. No. 13 ( 2013 )


Richard J. Borchers Jane E. Borchers v. Commissioner of Internal Revenue , 943 F.2d 22 ( 1991 )


Jim Stuart Brooks v. Commissioner , 2019 T.C. Summary Opinion 5 ( 2019 )


SDI Netherlands B v. f.k.a. SDI International B v. v. Commissioner , 107 T.C. No. 10 ( 1996 )


Kahle v. Commissioner , 73 T.C.M. 2080 ( 1997 )