This opinion cites 9 cases:

Estate of Johnston v. Commissioner , 51 T.C. 290 ( 1968 )


Baird v. Commissioner , 68 T.C. 115 ( 1977 )


Grodt & McKay Realty, Inc. v. Commissioner , 77 T.C. 1221 ( 1981 )


Margaret v. Dettmers, Estate of Herrick L. Johnston, Deceased, and Margaret v. Dettmers, Individually v. Commissioner of Internal Revenue , 430 F.2d 1019 ( 1970 )


HL Munn Lumber Company v. City of Ames , 176 N.W.2d 813 ( 1970 )


Commissioner of Internal Revenue v. Union Pac. R. Co. , 86 F.2d 637 ( 1936 )


Fellmer v. Gruber , 1978 Iowa Sup. LEXIS 1173 ( 1978 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Major Realty Corporation and Subsidiaries v. Commissioner of Internal Revenue , 749 F.2d 1483 ( 1985 )