This opinion cited by 12 cases:

Electric Tachometer Corp. v. Commissioner , 37 T.C. 158 ( 1961 )


Schultz v. Commissioner , 50 T.C. 688 ( 1968 )


Harman v. Commissioner , 72 T.C. 362 ( 1979 )


Webb v. Commissioner , 55 T.C. 743 ( 1971 )


arkansas-valley-industries-inc-ralston-purina-company-and-tysons-foods , 415 F.2d 713 ( 1969 )


MARTIN v. COMMISSIONER , 72 T.C.M. 1211 ( 1996 )


Iowa-Des Moines Nat'l Bank v. Commissioner , 68 T.C. 872 ( 1977 )


Herter v. Commissioner , 20 T.C.M. 78 ( 1961 )


Eutectic Engineering, Inc. v. Commissioner , 44 T.C.M. 223 ( 1982 )


Cannon v. Commissioner , 40 T.C.M. 541 ( 1980 )


Smith v. Commissioner , 24 T.C.M. 899 ( 1965 )


Wells-Lee v. Commissioner , 23 T.C.M. 1931 ( 1964 )