This opinion cited by 21 cases:

Gibson Products Co. v. United States , 460 F. Supp. 1109 ( 1978 )


Vaira v. Commissioner , 52 T.C. 986 ( 1969 )


Bolger v. Commissioner , 59 T.C. 760 ( 1973 )


Singleton v. Commissioner , 64 T.C. 320 ( 1975 )


Siewert v. Commissioner , 72 T.C. 326 ( 1979 )


Gilbert v. Commissioner , 74 T.C. 60 ( 1980 )


Zane v. Commissioner , 55 T.C.M. 1665 ( 1988 )


Estate of Baron v. Commissioner , 83 T.C. 542 ( 1984 )


Yoc Heating Corp. v. Commissioner , 61 T.C. 168 ( 1973 )


Simmonds Precision Prods. v. Comm'r , 75 T.C. 103 ( 1980 )


Zappo v. Commissioner , 81 T.C. 77 ( 1983 )


Carolina, C. & O. R. Co. v. Commissioner , 82 T.C. 888 ( 1984 )


Jackson v. Commissioner , 86 T.C. 492 ( 1986 )


Green v. Commissioner , 57 T.C.M. 1333 ( 1989 )


Marcus v. Commissioner , 30 T.C.M. 1263 ( 1971 )


Waddell v. Commissioner , 86 T.C. 848 ( 1986 )


Seay v. Commissioner , 45 T.C.M. 1148 ( 1983 )


RUTHERFORD v. COMMISSIONER , 37 T.C.M. 1851-77 ( 1978 )


Estate of Engelstein v. Commissioner , 36 T.C.M. 914 ( 1977 )


Saviano v. Commissioner , 80 T.C. 955 ( 1983 )