This opinion cited by 16 cases:

Basila v. Commissioner , 36 T.C. 111 ( 1961 )


Fountain v. Commissioner , 59 T.C. 696 ( 1973 )


Omholt v. Commissioner , 60 T.C. 541 ( 1973 )


victor-r-wolder-and-marjorie-wolder-appellants-cross-appellees-v , 493 F.2d 608 ( 1974 )


Curcio v. Comm'r , 99 T.C.M. 1478 ( 2010 )


H. O. Williams and Mrs. Ada L. Williams v. United States , 219 F.2d 523 ( 1955 )


Cosmopolitan Credit Corp. v. Commissioner , 31 T.C.M. 404 ( 1972 )


K W Hereford Farms, Inc. v. Commissioner , 26 T.C.M. 775 ( 1967 )


Lombard & Co. v. Commissioner , 38 T.C.M. 1158 ( 1979 )


Hooper v. Commissioner , 69 T.C.M. 2087 ( 1995 )


Estate of Ash v. Commissioner , 42 T.C.M. 1310 ( 1981 )


Blohm v. Commissioner , 62 T.C.M. 1586 ( 1991 )


Bullock's Dep't Store v. Comm'r , 32 T.C.M. 1168 ( 1973 )


Byrne v. Commissioner , 54 T.C. 1632 ( 1970 )


Fetzer Refrigerator Co. And Louisville Cooler Mfg. Co. v. United States , 437 F.2d 577 ( 1971 )


Humacid Co. v. Commissioner , 42 T.C. 894 ( 1964 )