This opinion cited by 22 cases:

The Crowell-Collier Publishing Company v. Commissioner of Internal Revenue , 259 F.2d 860 ( 1958 )


Commissioner of Internal Revenue v. The S. Frieder & Sons Company, the S. Frieder & Sons Company v. Commissioner of Internal Revenue , 247 F.2d 834 ( 1957 )


Patrick James Ryan v. Commissioner of Internal Revenue , 680 F.2d 324 ( 1982 )


Ciba Pharmaceutical Products, Inc. v. Commissioner of Internal Revenue , 297 F.2d 77 ( 1961 )


estate-of-william-wikoff-smith-deceased-george-j-hauptfuhrer-jr , 638 F.2d 665 ( 1981 )


Commissioner of Internal Revenue v. Seminole Manufacturing Company , 233 F.2d 395 ( 1956 )


William A. Stewart v. Commissioner , 127 T.C. No. 8 ( 2006 )


Golditch v. Comm'r , 92 T.C.M. 400 ( 2006 )


Rice v. Comm'r , 92 T.C.M. 397 ( 2006 )


Sprenger v. Comm'r , 92 T.C.M. 434 ( 2006 )


Walther v. Comm'r , 92 T.C.M. 432 ( 2006 )


White v. Comm'r , 92 T.C.M. 446 ( 2006 )


Cowan v. Comm'r , 92 T.C.M. 453 ( 2006 )


Bernard H. Porter v. Commissioner of Internal Revenue , 453 F.2d 1231 ( 1972 )


William J. Creske and Charlene A. Creske v. Commissioner of Internal Revenue , 946 F.2d 43 ( 1991 )


H. Fendrich, Inc. v. Commissioner of Internal Revenue , 242 F.2d 803 ( 1957 )


Raymond J. Ryan and Helen Ryan v. Commissioner of Internal Revenue , 517 F.2d 13 ( 1975 )


In the Matter of Sleep Products, Inc., Bankrupt , 141 F. Supp. 463 ( 1956 )


McMaster v. Comm'r , 92 T.C.M. 443 ( 2006 )


Stewart v. Comm'r , 127 T.C. 109 ( 2006 )