This opinion cited by 8 cases:

H. B. Zachry Co. v. Commissioner , 49 T.C. 73 ( 1967 )


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


Koch v. Commissioner , 71 T.C. 54 ( 1978 )


Alabama By-Products Corporation v. George D. Patterson, District Director of Internal Revenue , 258 F.2d 892 ( 1958 )


Peabody Natural Resources Company, f.k.a. Hanson Natural Resources Company, Cavenham Forest Industries, Inc., A Partner Other Than The Tax Matters ... , 126 T.C. No. 14 ( 2006 )


Commissioner of Internal Revenue v. John Wrather and Nell Wrather, Husband and Wife , 241 F.2d 84 ( 1957 )


Rhodes v. United States , 243 F. Supp. 894 ( 1965 )


Clemente, Inc. v. Commissioner , 50 T.C.M. 497 ( 1985 )