This opinion cited by 27 cases:
Manhattan Co. of Virginia, Inc. v. Commissioner , 50 T.C. 78 ( 1968 )
Durovic v. Commissioner , 65 T.C. 480 ( 1975 )
885 Inv. Co. v. Commissioner , 95 T.C. 156 ( 1990 )
Putoma Corp. v. Commissioner , 66 T.C. 652 ( 1976 )
Ross v. Commissioner of Internal Revenue , 169 F.2d 483 ( 1948 )
Portland Oil Co. v. Commissioner of Internal Revenue , 109 F.2d 479 ( 1940 )
Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )
Unvert v. Commissioner , 72 T.C. 807 ( 1979 )
Helvering v. State-Planters Bank & Trust Co. , 130 F.2d 44 ( 1942 )
Philadelphia Nat. Bank v. Rothensies , 43 F. Supp. 923 ( 1942 )
Hughes & Luce, L.L.P. v. Commissioner , 70 F.3d 16 ( 1995 )
Ensley Bank & Trust Co. v. United States , 154 F.2d 968 ( 1946 )
Clifton Mfg. Co. v. Commissioner of Internal Revenue , 137 F.2d 290 ( 1943 )
Helvering v. Schine Chain Theatres, Inc. , 121 F.2d 948 ( 1941 )
Freck v. Internal Revenue Service , 810 F. Supp. 597 ( 1992 )
Carroll-McCreary Co. v. Commissioner of Internal Rev. , 124 F.2d 303 ( 1941 )
Santa Monica Mountain Park Co. v. United States , 99 F.2d 450 ( 1938 )
Gmelin v. Commissioner , 55 T.C.M. 1410 ( 1988 )
Hughes & Luce, L.L.P. v. Commissioner , 68 T.C.M. 1169 ( 1994 )
Davoli v. Commissioner , 68 T.C.M. 104 ( 1994 )
