This opinion cited by 21 cases:

Bankline Oil Co. v. Commissioner , 30 T.C. 475 ( 1958 )


Nelson Weaver Realty Co. v. Commissioner , 35 T.C. 937 ( 1961 )


King Broadcasting Co. v. Commissioner , 48 T.C. 542 ( 1967 )


Kathman v. Commissioner , 50 T.C. 125 ( 1968 )


Vickers v. Commissioner , 80 T.C. 394 ( 1983 )


Rothstein v. Commissioner , 90 T.C. 488 ( 1988 )


Estate of Leon Israel, Jr., Barry W. Gray, and Audrey H. Israel v. Commissioner , 108 T.C. No. 13 ( 1997 )


Pilgrim's Pride Corporation Successor in Interest to Pilgrim's Pride Corporation of Georgia f/k/a Gold Kist, Inc. v. Commissioner , 141 T.C. 533 ( 2013 )


Marc D. Leh and L. Waive Leh v. Commissioner of Internal Revenue, David E. Brown and Christobel H. Brown v. Commissioner of Internal Revenue , 260 F.2d 489 ( 1958 )


Lee Turzillo and Lucille Turzillo v. Commissioner of Internal Revenue , 346 F.2d 884 ( 1965 )


Billy Rose's Diamond Horseshoe, Inc. (In Dissolution) v. United States , 448 F.2d 549 ( 1971 )


Commissioner of Internal Revenue v. José Ferrer , 304 F.2d 125 ( 1962 )


Pilgrim's Pride Corporation Successor in Interest to Pilgrim's Pride Corporation of Georgia f/k/a Gold Kist, Inc. v. Commissioner , 141 T.C. No. 17 ( 2013 )


Paul Small Artists, Ltd. v. Commissioner , 37 T.C. 223 ( 1961 )


Lozoff v. United States , 266 F. Supp. 966 ( 1967 )


Seserman v. Commissioner , 21 T.C.M. 1042 ( 1962 )


Blakeslee v. Commissioner , 36 T.C.M. 1511 ( 1977 )


Estate of Israel v. Commissioner , 108 T.C. 208 ( 1997 )


Paul T. Vaaler, Individually, and as Special Administrator of the Estate of Thelma T. Vaaler, Deceased v. United States , 454 F.2d 1120 ( 1972 )


Metropolitan Bldg. Co. v. Commissioner , 31 T.C. 971 ( 1959 )