This opinion cited by 41 cases:

Shea v. Commissioner , 79 T.C.M. 2112 ( 2000 )


Berghash v. Commissioner , 43 T.C. 743 ( 1965 )


Morris Trusts v. Commissioner , 51 T.C. 20 ( 1968 )


Bolger v. Commissioner , 59 T.C. 760 ( 1973 )


Strong v. Commissioner , 66 T.C. 12 ( 1976 )


Red Carpet Car Wash, Inc. v. Commissioner , 73 T.C. 676 ( 1980 )


Hospital Corp. of America v. Commissioner , 81 T.C. 520 ( 1983 )


philip-taylor-v-commissioner-of-internal-revenue-philip-taylor-v , 445 F.2d 455 ( 1971 )


Commissioner of Internal Revenue v. State-Adams Corporation , 283 F.2d 395 ( 1960 )


Northern Pacific Railway Company, Transferee of Northwestern Improvement Company v. The United States , 378 F.2d 686 ( 1967 )


Bass v. Commissioner , 50 T.C. 595 ( 1968 )


Bertoli v. Commissioner , 103 T.C. 501 ( 1994 )


Elot H. Raffety Farms, Inc. v. United States , 511 F.2d 1234 ( 1975 )


philip-taylor-v-commissioner-of-internal-revenue-philip-taylor-v , 445 F.2d 455 ( 1971 )


Morris v. New York State Department of Taxation & Finance , 82 N.Y.2d 135 ( 1993 )


Central Bank Co. v. Commissioner , 23 T.C.M. 1565 ( 1964 )


Preferred Properties, Inc. v. Commissioner , 35 T.C.M. 68 ( 1976 )


Grossman v. Commissioner , 67 T.C.M. 3001 ( 1994 )


Hudlow v. Commissioner , 30 T.C.M. 894 ( 1971 )


Simpson v. Commissioner , 35 T.C.M. 710 ( 1976 )