This opinion cited by 11 cases:

Waldheim Realty & Inv. Co. v. Commissioner , 25 T.C. 1216 ( 1956 )


Pursell v. Commissioner , 38 T.C. 263 ( 1962 )


Advance Truck Company, a Corporation v. Commissioner of Internal Revenue , 262 F.2d 388 ( 1958 )


United States v. Donald L. Wilkins , 385 F.2d 465 ( 1967 )


Commissioner of Internal Revenue v. Schuyler , 196 F.2d 85 ( 1952 )


Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal Revenue , 258 F.2d 544 ( 1958 )


Fruehauf Trailer Co. v. Commissioner , 42 T.C. 83 ( 1964 )


Gus Blass Co. v. Commissioner , 18 T.C. 261 ( 1952 )


Robert S. Gill, Individually and as of the Estate of Sarah Louise Gill, and Robert S. Gill v. United States , 258 F.2d 553 ( 1958 )


william-h-goodrich-and-llelven-goodrich-v-commissioner-of-internal , 243 F.2d 686 ( 1957 )


Sicard v. Commissioner , 71 T.C.M. 2725 ( 1996 )