This opinion cited 132 cases:
Belk v. Comm'r , 105 T.C.M. 1878 ( 2013 )
Roebling Securities Corporation v. United States , 176 F. Supp. 844 ( 1959 )
Cottage Savings Assn. v. Commissioner , 111 S. Ct. 1503 ( 1991 )
Hilgenberg v. United States , 21 F. Supp. 453 ( 1937 )
Watson v. Commissioner , 8 T.C. 569 ( 1947 )
Emery v. Commissioner , 8 T.C. 979 ( 1947 )
Concord Lumber Co. v. Commissioner , 18 T.C. 843 ( 1952 )
Messer v. Commissioner , 20 T.C. 264 ( 1953 )
Murrin v. Commissioner , 24 T.C. 502 ( 1955 )
Joyce v. Commissioner , 42 T.C. 628 ( 1964 )
Johnson v. Commissioner , 59 T.C. 791 ( 1973 )
Templeton v. Commissioner , 66 T.C. 509 ( 1976 )
Gulfstream Land & Development Corp. v. Commissioner , 71 T.C. 587 ( 1979 )
Estate of Helliwell v. Commissioner , 77 T.C. 964 ( 1981 )
H. K. Porter Co. v. Commissioner , 87 T.C. 689 ( 1986 )
Bowers v. Lawyers Mortgage Co. , 52 S. Ct. 350 ( 1932 )
Helvering v. Griffiths , 63 S. Ct. 636 ( 1943 )
De Korse v. Commissioner , 5 T.C. 94 ( 1945 )
Siegel v. Commissioner , 4 B.T.A. 186 ( 1926 )
Brubaker v. Commissioner , 4 B.T.A. 1171 ( 1926 )