This opinion cited 25 cases:
Frontier Chevrolet Co. v. Commissioner , 116 T.C. 289 ( 2001 )
Kerr v. Commissioner , 38 T.C. 723 ( 1962 )
Cleveland v. Commissioner , 39 T.C. 657 ( 1963 )
Towers v. Commissioner , 24 T.C. 199 ( 1955 )
Rosamond Underwood Smith Wilson, Thomas W. Smith and Frank Stapleton, as Executors of the Estate of Cothran P. Smith v. United States , 257 F.2d 534 ( 1958 )
Davis v. United States , 274 F. Supp. 466 ( 1967 )
robert-w-cleveland-and-anita-h-cleveland-v-commissioner-of-internal , 335 F.2d 473 ( 1964 )
genevra-heman-v-commissioner-of-internal-revenue-shelby-l-heman-trust , 283 F.2d 227 ( 1960 )
United States v. John H. Fewell , 255 F.2d 496 ( 1958 )
Archbold v. United States , 201 F. Supp. 329 ( 1962 )
Samuel H. Kessner and Tessie D. Kessner v. Commissioner of Internal Revenue. Joseph Rabinowitz and Mary Rabinowitz v. Commissioner of Internal Revenue , 248 F.2d 943 ( 1957 )
Smith v. United States , 130 F. Supp. 586 ( 1955 )
Radnitz v. United States , 187 F. Supp. 952 ( 1960 )
Sullivan v. Commissioner , 17 T.C. 1420 ( 1952 )
Nugent-Head Trust v. Commissioner , 17 T.C. 817 ( 1951 )
Lewis v. Commissioner , 35 T.C. 71 ( 1960 )
Furr v. Commissioner , 34 T.C.M. 426 ( 1975 )
UNITED STATES TAX COURT FRONTIER CHEVROLET CO. v. COMMISSIONER OF INTERNAL REVENUE , 116 T.C. 289 ( 2001 )
Pliner v. Commissioner , 20 T.C.M. 1073 ( 1961 )
King Enterprises, Inc. v. The United States , 418 F.2d 511 ( 1969 )