This opinion cited by 27 cases:
Manhattan Bldg. Co. v. Commissioner , 27 T.C. 1032 ( 1957 )
Kenosha Auto Transport Corp. v. Commissioner , 28 T.C. 421 ( 1957 )
Badger Materials, Inc. v. Commissioner , 40 T.C. 725 ( 1963 )
North Carolina Granite Corp. v. Commissioner , 43 T.C. 149 ( 1964 )
Bartolme v. Commissioner , 62 T.C. 821 ( 1974 )
Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )
CSX Corp. v. Commissioner , 89 T.C. 134 ( 1987 )
Harold L. Ward and Estate of Virginia Palmer Ward, Deceased, Harold L. Ward v. Commissioner of Internal Revenue , 240 F.2d 184 ( 1957 )
cy-girard-sam-r-girard-herbert-a-girard-as-executors-of-the-estate-of , 261 F.2d 695 ( 1958 )
Lewis v. Commissioner ( 1994 )
Missouri Public Service Company v. United States , 370 F.2d 971 ( 1967 )
Banks v. CIR ( 2003 )
Belmont Interests Inc. ( 2022 )
B. C. Cook & Sons, Inc. v. Commissioner , 59 T.C. 516 ( 1972 )
Unvert v. Commissioner , 72 T.C. 807 ( 1979 )
In Re Baker Hughes Incorporated , 215 F.3d 1297 ( 2000 )
Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue , 854 F.2d 755 ( 1988 )
LeFever v. Commissioner , 100 F.3d 778 ( 1996 )
Las Cruces Oil Co. v. Commissioner , 62 T.C. 764 ( 1974 )
Estate of Posner v. Comm'r , 87 T.C.M. 1288 ( 2004 )