This opinion cited by 15 cases:

Vaira v. Commissioner , 52 T.C. 986 ( 1969 )


Commissioner of Internal Revenue v. Kieselbach , 127 F.2d 359 ( 1942 )


Isaac G. Johnson & Co. v. United States , 149 F.2d 851 ( 1945 )


Milliken v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Milliken , 196 F.2d 135 ( 1952 )


Cusick v. Commissioner , 76 T.C.M. 241 ( 1998 )


Demirjian v. Commissioner , 54 T.C. 1691 ( 1970 )


Varner v. Commissioner , 32 T.C.M. 97 ( 1973 )


Clayton v. Commissioner , 42 T.C.M. 670 ( 1981 )


Levinson v. Commissioner , 59 T.C. 676 ( 1973 )


Randolph Bldg. Corp. v. Commissioner , 67 T.C. 804 ( 1977 )


Coffin v. United States , 120 F. Supp. 9 ( 1954 )


Marinos v. Commissioner , 58 T.C.M. 97 ( 1989 )


Gabriel v. Commissioner , 66 T.C.M. 1283 ( 1993 )


Lefrak v. Commissioner , 66 T.C.M. 1297 ( 1993 )


Estate of Winkler v. Commissioner , 73 T.C.M. 1657 ( 1997 )