This opinion cited by 15 cases:

Smith v. Commissioner , 51 T.C. 429 ( 1968 )


Old Harbor Native Corp. v. Commissioner , 104 T.C. 191 ( 1995 )


Fed. Home Loan Mortg. Corp. v. Comm'r , 125 T.C. 248 ( 2005 )


Angelus Funeral Home v. Commissioner of Internal Revenue , 407 F.2d 210 ( 1969 )


Federal Home Loan Mortgage Corporation v. Commissioner , 125 T.C. No. 12 ( 2005 )


Helmer v. Commissioner , 34 T.C.M. 727 ( 1975 )


Biocraft Laboratories, Inc. v. Commissioner , 40 T.C.M. 734 ( 1980 )


Estate of Kamm v. Commissioner , 22 T.C.M. 1805 ( 1963 )


Hicks v. Commissioner , 37 T.C.M. 1540 ( 1978 )


Ingram v. Commissioner , 20 T.C.M. 1447 ( 1961 )


Holmes v. Commissioner , 37 T.C.M. 1825 ( 1978 )


Saviano v. Commissioner , 80 T.C. 955 ( 1983 )


Koch v. Commissioner , 67 T.C. 71 ( 1976 )


jack-f-kitchin-and-wilma-h-kitchin-kitchin-equipment-company-of , 340 F.2d 895 ( 1965 )


Goldberg v. Commissioner , 73 T.C.M. 1988 ( 1997 )