This opinion cited by 12 cases:

Morgan v. Commissioner , 33 T.C. 30 ( 1959 )


Fowler Hosiery Co. v. Commissioner , 36 T.C. 201 ( 1961 )


Wilson v. Commissioner , 46 T.C. 334 ( 1966 )


American Bronze Corp. v. Commissioner , 64 T.C. 1111 ( 1975 )


J. E. Smothers and Doris Smothers v. United States , 642 F.2d 894 ( 1981 )


Appeal of George R. Laure and Esther L. Laure. W-L Molding Company v. Commissioner of Internal Revenue , 653 F.2d 253 ( 1981 )


Atlas Tool Co. v. Commissioner , 70 T.C. 86 ( 1978 )


Pebble Springs Distilling Co. v. Commissioner of Internal Revenue , 231 F.2d 288 ( 1956 )


Bentsen v. Phinney , 199 F. Supp. 363 ( 1961 )


John L. Hawkinson and Laura W. Hawkinson, Husband and Wife v. Commissioner of Internal Revenue , 235 F.2d 747 ( 1956 )


atlas-tool-co-inc-v-commissioner-of-internal-revenue-tax-court-docket , 614 F.2d 860 ( 1980 )


J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant , 366 F.2d 874 ( 1966 )