This opinion cited by 16 cases:
Paul H. And Doris E. Travis, Petitioners-Respondents v. Commissioner of Internal Revenue, Respondent-Petitioner , 406 F.2d 987 ( 1969 )
Jones Lumber Co., Inc. v. Commissioner of Internal Revenue, Rach, Inc. v. Commissioner of Internal Revenue , 404 F.2d 764 ( 1968 )
Barker v. Magruder , 95 F.2d 122 ( 1938 )
Clifton Mfg. Co. v. Commissioner of Internal Revenue , 137 F.2d 290 ( 1943 )
Webbe v. Commissioner , 54 T.C.M. 281 ( 1987 )
First Teachers Inv. Corp. v. Commissioner , 40 T.C.M. 892 ( 1980 )
Cappuccilli v. Commissioner , 40 T.C.M. 1084 ( 1980 )
IDI Management, Inc. v. Commissioner , 36 T.C.M. 1482 ( 1977 )
Johnson v. Commissioner , 44 T.C.M. 1076 ( 1982 )
M. J. Byorick, Inc. v. Commissioner , 55 T.C.M. 1037 ( 1988 )
Hoffman v. Commissioner , 57 T.C.M. 51 ( 1989 )
W. W. Enterprises, Inc. v. Commissioner , 50 T.C.M. 237 ( 1985 )
Moore v. Commissioner , 45 T.C.M. 557 ( 1983 )
Harmont Plaza, Inc. v. Commissioner , 64 T.C. 632 ( 1975 )
Commercial Solvents Corp. v. Commissioner , 42 T.C. 455 ( 1964 )
Electric Controls & Serv. Co. v. Commissioner , 72 T.C.M. 1125 ( 1996 )