This opinion cited by 14 cases:

Rosen v. Commissioner , 71 T.C. 226 ( 1978 )


885 Inv. Co. v. Commissioner , 95 T.C. 156 ( 1990 )


Putoma Corp. v. Commissioner , 66 T.C. 652 ( 1976 )


Continental Oil Co. v. Jones , 177 F.2d 508 ( 1949 )


Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )


Unvert v. Commissioner , 72 T.C. 807 ( 1979 )


Helvering v. State-Planters Bank & Trust Co. , 130 F.2d 44 ( 1942 )


Hamlen v. Welch , 116 F.2d 413 ( 1940 )


Carroll-McCreary Co. v. Commissioner of Internal Rev. , 124 F.2d 303 ( 1941 )


Gmelin v. Commissioner , 55 T.C.M. 1410 ( 1988 )


Davoli v. Commissioner , 68 T.C.M. 104 ( 1994 )


Sneed v. Commissioner of Internal Revenue , 119 F.2d 767 ( 1941 )


Helvering v. Jane Holding Corporation , 109 F.2d 933 ( 1940 )


Kahn v. Commissioner of Internal Revenue , 108 F.2d 748 ( 1940 )