This opinion cited by 12 cases:

Casey v. Commissioner , 38 T.C. 357 ( 1962 )


Resnik v. Commissioner , 66 T.C. 74 ( 1976 )


Baird v. Commissioner , 68 T.C. 115 ( 1977 )


Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )


Capital One Fin. Corp. v. Comm'r , 130 T.C. 147 ( 2008 )


PETERSON PRODUCE COMPANY v. United States , 205 F. Supp. 229 ( 1962 )


Capital One Financial Corporation and Subsidiaries v. Commissioner , 130 T.C. No. 11 ( 2008 )


Pope v. Commissioner , 43 T.C.M. 234 ( 1981 )


Sartor v. Commissioner , 36 T.C.M. 1319 ( 1977 )


Sandor v. Commissioner , 62 T.C. 469 ( 1974 )


Glenn v. Kentucky Color & Chemical Co., Inc , 186 F.2d 975 ( 1951 )


Sunoco, Inc. v. Comm'r , 87 T.C.M. 937 ( 2004 )