This opinion cited by 11 cases:

Greenberg v. Commissioner , 62 T.C. 331 ( 1974 )


Capital Sales, Inc. v. Commissioner , 71 T.C. 416 ( 1978 )


International Tel. & Tel. Corp. etc. v. Commissioner , 77 T.C. 60 ( 1981 )


De Groff v. Commissioner , 54 T.C. 59 ( 1970 )


joseph-simon-and-jonnie-h-simon-v-commissioner-of-internal-revenue , 644 F.2d 339 ( 1981 )


Werner Abegg v. Commissioner of Internal Revenue, Cresta Corporation, S.A., Transferee v. Commissioner of Intenal Revenue , 429 F.2d 1209 ( 1970 )


Lessinger v. Commissioner , 85 T.C. 824 ( 1985 )


Reef Corp. v. Commissioner , 24 T.C.M. 379 ( 1965 )


Warsaw Photographic Associates, Inc. v. Commissioner , 84 T.C. 21 ( 1985 )


jack-d-ringwalt-v-united-states-of-america-philip-l-liesche-and-ursula , 549 F.2d 89 ( 1977 )


atlas-tool-co-inc-v-commissioner-of-internal-revenue-tax-court-docket , 614 F.2d 860 ( 1980 )