This opinion cited by 108 cases:

Brake & Electric Sales Corporation v. United States ( 1960 )


H & M, Inc. v. Comm'r ( 2012 )


Talmage v. Comm'r ( 2008 )


Provost v. Commissioner ( 2000 )


Aqualane Shores, Inc. v. Commissioner ( 1958 )


United States & Thrift Corp. v. Commissioner ( 1958 )


Gokey Properties, Inc. v. Commissioner ( 1960 )


Sherwood Memorial Gardens, Inc. v. Commissioner ( 1964 )


Burr Oaks Corp. v. Commissioner ( 1965 )


Knollwood Memorial Gardens v. Commissioner ( 1966 )


Baker Commodities, Inc. v. Commissioner ( 1967 )


C. M. Gooch Lumber Sales Co. v. Commissioner ( 1968 )


Edwards v. Commissioner ( 1968 )


Ambassador Apartments, Inc. v. Commissioner ( 1968 )


Hollenbeck v. Commissioner ( 1968 )


Green Bay Structural Steel, Inc. v. Commissioner ( 1969 )


Electric & Neon, Inc. v. Commissioner ( 1971 )


Owens v. Commissioner ( 1975 )


Prentis v. United States ( 1967 )


Fellinger v. United States ( 1964 )