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 )