This opinion cited by 9 cases:
Turner Broadcasting System, Inc. and Subsidiaries v. Commissioner , 111 T.C. No. 18 ( 1998 )
De Woskin v. Commissioner , 35 T.C. 356 ( 1960 )
Gawler v. Commissioner , 60 T.C. 647 ( 1973 )
Estate of Franklin v. Commissioner , 64 T.C. 752 ( 1975 )
Metzger Trust v. Commissioner , 76 T.C. 42 ( 1981 )
Tracinda Corp. v. Commissioner , 111 T.C. 315 ( 1998 )
Major Realty Corp. v. Commissioner , 42 T.C.M. 373 ( 1981 )
Koch v. Commissioner , 67 T.C. 71 ( 1976 )
Hickman v. Commissioner , 31 T.C.M. 1030 ( 1972 )
