This opinion cited by 15 cases:

Riley v. Commissioner , 37 T.C. 932 ( 1962 )


Estate of Wood v. Commissioner , 39 T.C. 1 ( 1962 )


Downer v. Commissioner , 48 T.C. 86 ( 1967 )


Fred H. Lenway & Co. v. Commissioner , 69 T.C. 620 ( 1978 )


Commissioner v. Keystone Consolidated Industries, Inc. , 113 S. Ct. 2006 ( 1993 )


The A. P. Smith Manufacturing Company v. The United States , 364 F.2d 831 ( 1966 )


Sid Luckman and Estelle Luckman v. Commissioner of Internal Revenue , 418 F.2d 381 ( 1969 )


Tasty Baking Company v. The United States , 393 F.2d 992 ( 1968 )


Bellows v. Commissioner , 26 T.C.M. 978 ( 1967 )


Dees v. Commissioner , 21 T.C.M. 833 ( 1962 )


Estate of Ash v. Commissioner , 42 T.C.M. 1310 ( 1981 )


Gibbons v. Commissioner , 31 T.C.M. 949 ( 1972 )


United States v. Davis , 82 S. Ct. 1190 ( 1962 )


Santa Anita Consol., Inc. v. Commissioner , 50 T.C. 536 ( 1968 )


Hopkins Partners v. Comm'r , 97 T.C.M. 1560 ( 2009 )