This opinion cited by 22 cases:

Mountain Water Co. v. Commissioner , 35 T.C. 418 ( 1960 )


Alameda Realty Corp. v. Commissioner , 42 T.C. 273 ( 1964 )


Garrison v. Commissioner , 52 T.C. 281 ( 1969 )


Pittsburgh Realty Inv. Trust v. Commissioner , 67 T.C. 260 ( 1976 )


Rendina v. Commissioner , 72 T.C.M. 474 ( 1996 )


Beretta v. Commissioner of Internal Revenue , 141 F.2d 452 ( 1944 )


Stamler v. Commissioner of Internal Revenue , 145 F.2d 37 ( 1944 )


Service Co. v. Commissioner of Internal Revenue , 165 F.2d 75 ( 1948 )


A. S. Genecov and Wife, Hilda Genecov v. United States , 412 F.2d 556 ( 1969 )


Al Zuni of Arizona, Inc. v. Commissioner , 1999 T.C. Memo. 74 ( 1999 )


Johnson v. Commissioner ( 1993 )


Johnson v. Commissioner ( 1993 )


Peter A. Johnson and Claire P. Lyon v. Commissioner of Internal Revenue , 989 F.2d 484 ( 1993 )


Environmental Preservation Co. v. Commissioner , 63 T.C.M. 2117 ( 1992 )


Badias & Seijas, Inc. v. Commissioner , 36 T.C.M. 518 ( 1977 )


Johnson v. Commissioner , 62 T.C.M. 1629 ( 1991 )


PITTS v. COMMISSIONER , 37 T.C.M. 1849-3 ( 1978 )


Al Zuni of Arizona, Inc. v. Commissioner , 77 T.C.M. 1521 ( 1999 )


Silverman v. Comm'r , 30 T.C.M. 617 ( 1971 )


Aurore B. Benoit, Transferee v. Commissioner of Internal Revenue , 238 F.2d 485 ( 1956 )