This opinion cited by 15 cases:

Landreth v. Commissioner , 30 Oil & Gas Rep. 259 ( 1968 )


Stromsted v. Commissioner , 53 T.C. 330 ( 1969 )


Hensel Phelps Constr. Co. v. Commissioner , 74 T.C. 939 ( 1980 )


Estate of Helliwell v. Commissioner , 77 T.C. 964 ( 1981 )


Ellison v. Commissioner , 80 T.C. 378 ( 1983 )


Holbrook v. Commissioner , 54 T.C. 1617 ( 1970 )


Methvin v. Comm'r , 109 T.C.M. 1409 ( 2015 )


Principal Life Insurance Company and Subsidiaries v. United States , 113 A.F.T.R.2d (RIA) 2047 ( 2014 )


Byron v. Boone and Audray S. Boone v. United States , 470 F.2d 232 ( 1972 )


Earl Vest and Fay Vest, Petitioners-Appellees-Cross v. Commissioner of Internal Revenue, Respondent-Appellant-Cross , 481 F.2d 238 ( 1973 )


Madison Gas and Electric Company v. Commissioner of Internal Revenue , 633 F.2d 512 ( 1980 )


Johnson v. Commissioner , 60 T.C.M. 603 ( 1990 )


Cokes v. Commissioner , 91 T.C. 222 ( 1988 )


Texas Instruments v. Commissioner , 98 T.C. 628 ( 1992 )


Allum v. Comm'r , 90 T.C.M. 74 ( 2005 )