This opinion cited by 37 cases:

Merritt v. Commissioner , 39 T.C. 257 ( 1962 )


American Lithofold Corp. v. Commissioner , 55 T.C. 904 ( 1971 )


Kuper v. Commissioner , 61 T.C. 624 ( 1974 )


Levenson & Klein, Inc. v. Commissioner , 67 T.C. 694 ( 1977 )


Latham Park Manor, Inc. v. Commissioner , 69 T.C. 199 ( 1977 )


Wassenaar v. Commissioner , 72 T.C. 1195 ( 1979 )


Ayer v. Commissioner of Administration , 340 Mass. 586 ( 1960 )


Wade Motor Company v. Commissioner of Internal Revenue , 241 F.2d 712 ( 1957 )


Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal Revenue , 241 F.2d 508 ( 1957 )


Hunt & Sons, Inc. v. Comm'r , 83 T.C.M. 1345 ( 2002 )


Drobny v. Commissioner , 86 T.C. 1326 ( 1986 )


W. H. Armston Co., Inc. v. Commissioner of Internal Revenue. Armston v. Commissioner of Internal Revenue , 188 F.2d 531 ( 1951 )


Kenneth A. Murry and Helen J. Murry v. Commissioner of Internal Revenue, Lakeside Garden Developers, Inc. v. Commissioner of Internal Revenue , 601 F.2d 892 ( 1979 )


Anthony J. Foyt, Jr., and Lucy A. Foyt v. United States of America, Ann W. Childs, Etc. v. United States , 561 F.2d 599 ( 1977 )


Silverstein v. United States , 349 F. Supp. 527 ( 1972 )


Republic Petroleum Corporation v. United States , 397 F. Supp. 900 ( 1975 )


E-Z Sew Enterprises, Inc. v. United States , 260 F. Supp. 100 ( 1966 )


Fender Sales, Inc. v. Commissioner , 22 T.C.M. 550 ( 1963 )


Post Bros. Constr. Co. v. Commissioner , 32 T.C.M. 1217 ( 1973 )


Mackinac Island Carriage Tours v. Commissioner , 29 T.C.M. 1668 ( 1970 )