This opinion cited by 13 cases:

BUNKER v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 33 ( 2005 )


Brown v. Commissioner , 41 T.C. 854 ( 1964 )


Gunderson Bros. Engineering Corp. v. Commissioner , 42 T.C. 419 ( 1964 )


Travis v. Commissioner , 47 T.C. 502 ( 1967 )


American Community Builders, Inc. v. Commissioner of Internal Revenue , 301 F.2d 7 ( 1962 )


Vance L. Wiley v. Commissioner of Internal Revenue, Frank D. Wiley v. Commissioner of Internal Revenue , 266 F.2d 48 ( 1959 )


The Guarantee Title and Trust Co. v. Commissioner of Internal Revenue , 313 F.2d 225 ( 1963 )


Commissioner v. Hansen , 79 S. Ct. 1270 ( 1959 )


Fifth and York Company v. United States , 234 F. Supp. 421 ( 1964 )


Franks v. Commissioner , 55 T.C.M. 1009 ( 1988 )


joseph-w-johnson-jr-and-margaret-a-johnson-v-commissioner-of-internal , 495 F.2d 1079 ( 1974 )


Amos v. Comm'r , 47 T.C. 65 ( 1966 )


KHEN THI & HONG VAN HUYNH v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 238 ( 2001 )