This opinion cited by 25 cases:

Burr Oaks Corp. v. Commissioner , 43 T.C. 635 ( 1965 )


Raich v. Commissioner , 46 T.C. 604 ( 1966 )


Baker Commodities, Inc. v. Commissioner , 48 T.C. 374 ( 1967 )


Gunther v. Commissioner , 92 T.C. 39 ( 1989 )


Stanley, Inc. v. Schuster , 295 F. Supp. 812 ( 1969 )


Max Lutz and Ruth Lutz v. Commissioner of Internal Revenue , 282 F.2d 614 ( 1960 )


United States v. John A. Mills, Jr. And Evelyn H. Mills , 399 F.2d 944 ( 1968 )


Fed. Sec. L. Rep. P 95,494 Great Western Bank & Trust v. Sol Kotz , 532 F.2d 1252 ( 1976 )


United States v. Charles C. Hertwig, Trustee of Reorganization of Precision Recapping Equipment Company , 398 F.2d 452 ( 1968 )


Bruce v. Knox , 180 F. Supp. 907 ( 1960 )


Nye v. Commissioner , 50 T.C. 203 ( 1968 )


Ocean Sands Holding Corp. v. Commissioner , 41 T.C.M. 1 ( 1980 )


Lagerquist v. Commissioner , 53 T.C.M. 530 ( 1987 )


Dennis v. Commissioner , 57 T.C. 352 ( 1971 )


Henderson v. United States , 245 F. Supp. 782 ( 1965 )


Turner v. Commissioner , 20 T.C.M. 468 ( 1961 )


Shannon v. Commissioner , 29 T.C. 702 ( 1958 )


Bradley v. Commissioner , 50 T.C.M. 975 ( 1985 )


Dillard v. Commissioner , 20 T.C.M. 137 ( 1961 )


Mock v. Commissioner , 54 T.C.M. 37 ( 1987 )