This opinion cited by 41 cases:

Stovall v. Commissioner , 46 T.C.M. 894 ( 1983 )


Householder v. Commissioner , 58 T.C.M. 382 ( 1989 )


Sparks Farm, Inc. v. Commissioner , 56 T.C.M. 464 ( 1988 )


Steinmetz v. Commissioner , 32 T.C.M. 969 ( 1973 )


Rhoads v. Commissioner , 53 T.C.M. 1308 ( 1987 )


Lukins v. Commissioner , 64 T.C.M. 899 ( 1992 )


State-Adams Corp. v. Commissioner , 32 T.C. 365 ( 1959 )


Young Auto Parts v. Commissioner , 27 T.C.M. 778 ( 1968 )


McDonald v. Commissioner , 68 T.C.M. 1400 ( 1994 )


Ford v. Commissioner , 46 T.C.M. 1353 ( 1983 )


K-C Land Co. v. Commissioner , 19 T.C.M. 183 ( 1960 )


Shaw Construction Company v. Commissioner of Internal Revenue , 323 F.2d 316 ( 1963 )


James Realty Company, a Corporation v. United States , 280 F.2d 394 ( 1960 )


Nutt v. Commissioner , 39 T.C. 231 ( 1962 )


Tabbi v. Commissioner , 70 T.C.M. 836 ( 1995 )


Serot v. Commissioner , 68 T.C.M. 1015 ( 1994 )


Wenz v. Commissioner , 69 T.C.M. 2961 ( 1995 )


Kimbrell v. Commissioner , 24 T.C.M. 602 ( 1965 )


Greer v. Commissioner , 21 T.C.M. 998 ( 1962 )


Rogers v. Commissioner , 34 T.C.M. 1254 ( 1975 )