This opinion cited by 11 cases:
Cramer v. Commissioner , 55 T.C. 1125 ( 1971 )
Securities Mortg. Co. v. Commissioner , 58 T.C. 667 ( 1972 )
American Offshore, Inc. v. Commissioner , 97 T.C. 579 ( 1991 )
Iowa Southern Utilities Company v. The United States , 348 F.2d 492 ( 1965 )
Bowles Lunch, Inc. v. United States , 33 F. Supp. 235 ( 1940 )
Community Bank v. Commissioner of Internal Revenue , 819 F.2d 940 ( 1987 )
BRIGHT v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 272 ( 2001 )
Nichols v. Commissioner of Internal Revenue , 141 F.2d 870 ( 1944 )
Becker v. Anheuser-Busch, Inc. , 120 F.2d 403 ( 1941 )
City of Boston v. Gordon , 342 Mass. 586 ( 1961 )
Community Bank v. Commissioner , 62 T.C. 503 ( 1974 )
