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 )