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 )