This opinion cited by 16 cases:

Estate of Franklin v. Commissioner , 64 T.C. 752 ( 1975 )


Dunlap v. Commissioner , 74 T.C. 1377 ( 1980 )


Bell v. Commissioner , 76 T.C. 232 ( 1981 )


Cameron v. Commissioner , 81 T.C. 254 ( 1983 )


Media Space, Inc. v. Commissioner , 135 T.C. 424 ( 2010 )


United States v. Frederick Clarence Edge , 409 F.2d 1361 ( 1969 )


Gamble Constr. Co. v. Commissioner , 37 T.C.M. 1675 ( 1978 )


Kaempfer v. Commissioner , 63 T.C.M. 1765 ( 1992 )


Batson v. Commissioner , 43 T.C.M. 557 ( 1982 )


Woischke v. Commissioner , 37 T.C.M. 933 ( 1978 )


Indeck Energy Servs. v. Comm'r , 85 T.C.M. 1128 ( 2003 )


Hale v. Commissioner , 44 T.C.M. 1116 ( 1982 )


Bowater Inc. v. Commissioner , 69 T.C.M. 2382 ( 1995 )


Bovee v. Commissioner , 42 T.C.M. 1171 ( 1981 )


Wales v. Commissioner , 37 T.C.M. 550 ( 1978 )


McShane v. Commissioner , 53 T.C.M. 409 ( 1987 )