This opinion cited by 26 cases:

Armstrong's, Inc. v. Iowa Department of Revenue , 1982 Iowa Sup. LEXIS 1404 ( 1982 )


Duttenhofer v. Commissioner , 49 T.C. 200 ( 1967 )


Estate of Ryan v. Commissioner , 62 T.C. 4 ( 1974 )


Leigh v. Commissioner , 72 T.C. 1105 ( 1979 )


Estate of Gardner v. Commissioner , 82 T.C. 989 ( 1984 )


Ragsdale v. Paschal , 118 F. Supp. 280 ( 1954 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


Mayflower Investment Company v. Commissioner of Internal Revenue , 239 F.2d 624 ( 1956 )


Handley Motor Company, Inc. v. The United States , 338 F.2d 361 ( 1964 )


Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal Revenue , 410 F.2d 302 ( 1969 )


Spencer Press, Inc. v. Donald Alexander, Etc. , 491 F.2d 589 ( 1974 )


In Re the Tax Appeal of Grayco Land Escrow, Ltd. , 57 Haw. 436 ( 1977 )


Metropolitan Sanitary District of Greater Chicago v. On-Cor Frozen Foods, Inc. , 36 Ill. App. 3d 239 ( 1976 )


estate-of-vincent-deniro-deceased-helen-m-papalie-and-joanne-f , 746 F.2d 327 ( 1984 )


h-calvin-and-anne-f-walter-billy-joe-and-barbara-h-guess-tom-t-pace , 753 F.2d 35 ( 1985 )


Estate of Bradley v. Commissioner , 33 T.C.M. 70 ( 1974 )


In Re Pool & Varga, Inc. , 1986 Bankr. LEXIS 6070 ( 1986 )


Clum v. United States , 424 F. Supp. 2 ( 1976 )


Estate of Rose v. Commissioner , 32 T.C.M. 461 ( 1973 )


Estate of Zavesky v. Commissioner , 42 T.C.M. 1300 ( 1981 )