This opinion cited by 49 cases:
Oakcross Vineyards v. Commissioner , 72 T.C.M. 715 ( 1996 )
Dayton Hudson Corp. v. Commissioner , 73 T.C.M. 2978 ( 1997 )
Galedrige Constr. v. Commissioner , 73 T.C.M. 2838 ( 1997 )
Mid-Del Therapeutic Ctr., Inc. v. Commissioner , 79 T.C.M. 1875 ( 2000 )
Smith v. Commissioner , 80 T.C.M. 701 ( 2000 )
WHITFIELD v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 179 ( 2005 )
Anschutz Co. v. Comm'r , 91 T.C.M. 860 ( 2006 )
Schwersensky v. Comm'r , 92 T.C.M. 177 ( 2006 )
SNYDER v. COMMISSIONER , 2006 Tax Ct. Summary LEXIS 16 ( 2006 )
Hospital Corp. of Am. v. Commissioner , 71 T.C.M. 2319 ( 1996 )
City Line Candy & Tobacco Corp. v. Commissioner , 141 T.C. 414 ( 2013 )
Turner-Simmons v. Comm'r , 89 T.C.M. 1413 ( 2005 )
Joseph Paul Freije v. Commissioner , 125 T.C. No. 3 ( 2005 )
Tebarco Mech. Corp. v. Commissioner , 74 T.C.M. 29 ( 1997 )
Addison Distrib. v. Commissioner , 76 T.C.M. 251 ( 1998 )
Jim Turin & Sons, Inc. v. Commissioner , 75 T.C.M. 2534 ( 1998 )
Robert L. Perkins v. Commissioner , 129 T.C. No. 7 ( 2007 )
Capital One Financial Corporation and Subsidiaries v. Commissioner , 133 T.C. No. 8 ( 2009 )
Mattie Marie Mason v. Commissioner , 132 T.C. No. 14 ( 2009 )
Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner , 113 T.C. No. 26 ( 1999 )