This opinion cited by 21 cases:

Keller Street Dev. Co. v. Commissioner , 37 T.C. 559 ( 1961 )


Zimmerman v. Commissioner , 67 T.C. 94 ( 1976 )


Dunn v. Commissioner , 42 T.C. 490 ( 1964 )


Kristine A. Cluck v. Commissioner , 105 T.C. No. 21 ( 1995 )


Clifton v. Commissioner , 70 T.C.M. 1175 ( 1995 )


Robley H. Evans and Julia M. Evans v. Commissioner of Internal Revenue , 264 F.2d 502 ( 1959 )


I. S. C., Inc. v. Commissioner , 37 T.C.M. 1206 ( 1978 )


Lussy v. Commissioner , 70 T.C.M. 427 ( 1995 )


Gudmundsson v. Commissioner , 37 T.C.M. 1249 ( 1978 )


Bradley v. Commissioner of Internal Revenue , 184 F.2d 860 ( 1950 )


Don Medow Motors, Inc. v. Indiana State Board of Tax Commissioners , 1989 Ind. Tax LEXIS 11 ( 1989 )


Ft. Howard Paper Co. v. Commissioner , 36 T.C.M. 1711 ( 1977 )


Brylawski v. Commissioner , 47 T.C.M. 2 ( 1983 )


Clayton v. Commissioner , 42 T.C.M. 670 ( 1981 )


Lattin v. Commissioner , 69 T.C.M. 2734 ( 1995 )


Cluck v. Commissioner , 105 T.C. 324 ( 1995 )


Scott v. Commissioner , 38 T.C.M. 115 ( 1979 )


Ames v. Commissioner , 36 T.C.M. 1010 ( 1977 )


Keller Street Development Company v. Commissioner of Internal Revenue , 323 F.2d 166 ( 1963 )


Union Electric Co. v. Commissioner of Internal Rev. , 177 F.2d 269 ( 1949 )