This opinion cited by 32 cases:
J. C. Penney Co. v. Commissioner , 37 T.C. 1013 ( 1962 )
Cohn v. Commissioner , 38 T.C. 387 ( 1962 )
Stanley v. Commissioner , 40 T.C. 851 ( 1963 )
Beauchamp & Brown Groves Co. v. Commissioner , 44 T.C. 117 ( 1965 )
Montgomery v. Commissioner , 51 T.C. 410 ( 1968 )
Jos. K., Inc. v. Commissioner , 51 T.C. 584 ( 1969 )
Hunt v. Commissioner , 31 T.C.M. 1119 ( 1972 )
Wilks v. Commissioner , 27 T.C.M. 1086 ( 1968 )
Estate of Baumgardner v. Commissioner , 85 T.C. 445 ( 1985 )
Commissioner v. Bilder , 82 S. Ct. 881 ( 1962 )
Rose v. Commissioner , 32 T.C.M. 1 ( 1973 )
Rose v. Commissioner , 52 T.C. 521 ( 1969 )
Divine v. Commissioner , 59 T.C. 152 ( 1972 )
Pierce v. Commissioner , 61 T.C. 424 ( 1974 )
Jacobs v. Commissioner , 62 T.C. 813 ( 1974 )
Estate of Sachs v. Commissioner , 88 T.C. 769 ( 1987 )
Kovner v. Commissioner , 94 T.C. 893 ( 1990 )
Exxon Corp. v. Commissioner , 102 T.C. 721 ( 1994 )
Rybak v. Commissioner , 40 T.C.M. 688 ( 1980 )
Bye v. Commissioner , 31 T.C.M. 238 ( 1972 )
