This opinion cited by 12 cases:
Barnette v. Commissioner , 64 T.C.M. 998 ( 1992 )
Reich v. Commissioner , 34 Oil & Gas Rep. 167 ( 1969 )
Coates Trust v. Commissioner , 55 T.C. 501 ( 1970 )
Gaddy v. Commissioner , 38 T.C. 943 ( 1962 )
Merians v. Commissioner , 60 T.C. 187 ( 1973 )
Estate of Saia v. Commissioner , 61 T.C. 515 ( 1974 )
Bilar Tool & Die Corp. v. Commissioner , 62 T.C. 213 ( 1974 )
A. B. C. D. Lands, Inc. v. Commissioner , 41 T.C. 840 ( 1964 )
Hoover Co. v. Commissioner , 72 T.C. 206 ( 1979 )
McCain v. Commissioner , 81 T.C. 918 ( 1983 )
Rendina v. Commissioner , 72 T.C.M. 474 ( 1996 )
Mead's Bakery, Inc. v. Commissioner , 23 T.C.M. 607 ( 1964 )