This opinion cited by 17 cases:

Seay v. Commissioner , 58 T.C. 32 ( 1972 )


Estate of Craft v. Commissioner , 68 T.C. 249 ( 1977 )


Grummer v. Commissioner , 46 T.C. 674 ( 1966 )


Estate of Davenport v. Commissioner , 184 F.3d 1176 ( 1999 )


Graphic Press, Inc. v. Commissioner of Internal Revenue , 523 F.2d 585 ( 1975 )


Graphic Press, Inc. v. Commissioner , 60 T.C. 674 ( 1973 )


Lafayette Extended Care, Inc. v. Commissioner , 37 T.C.M. 995 ( 1978 )


commissioner-of-internal-revenue-v-carl-l-danielson-and-pauline-s , 378 F.2d 771 ( 1967 )


Fazzio v. Commissioner , 60 T.C.M. 1328 ( 1990 )


Coven v. Commissioner , 66 T.C. 295 ( 1976 )


Adshead v. Commissioner , 35 T.C.M. 843 ( 1976 )


Strandquist v. Commissioner , 29 T.C.M. 387 ( 1970 )


Kloppenberg & Co. v. Commissioner , 51 T.C.M. 1607 ( 1986 )


Missimer v. Commissioner , 38 T.C.M. 192 ( 1979 )


Lynch v. Commissioner , 45 T.C.M. 1125 ( 1983 )


Akers v. Commissioner , 47 T.C.M. 1621 ( 1984 )


Morgan v. Commissioner , 35 T.C.M. 1185 ( 1976 )