This opinion cited by 22 cases:

Riss & Co. v. Commissioner , 45 T.C. 230 ( 1965 )


LTV Corp. v. Commissioner , 64 T.C. 589 ( 1975 )


Estate of Baumgardner v. Commissioner , 85 T.C. 445 ( 1985 )


White v. Commissioner , 95 T.C. 209 ( 1990 )


Odend'Hal v. Commissioner , 95 T.C. 617 ( 1990 )


transport-manufacturing-equipment-company-a-delaware-corporation , 434 F.2d 373 ( 1970 )


United States v. L. B. Bolt, Jr., George W. Bailey and Paul Henderson, as Executors-Trustees of the Estate of Edgar L. Grubb, Deceased , 375 F.2d 725 ( 1967 )


David Ginsburg v. United States , 278 F.2d 470 ( 1960 )


melba-schuster-formerly-melba-d-baker-v-commissioner-of-internal , 312 F.2d 311 ( 1962 )


Brunwasser v. Commissioner , 51 T.C.M. 1015 ( 1986 )


Benson v. Commissioner , 51 T.C.M. 136 ( 1985 )


McCauley v. Commissioner , 56 T.C.M. 134 ( 1988 )


508 Clinton St. Corp. v. Commissioner , 89 T.C. 352 ( 1987 )


Singleton v. Commissioner , 37 T.C.M. 1106 ( 1978 )


Bredahl v. Commissioner , 27 T.C.M. 1094 ( 1968 )


Papa v. Commissioner , 55 T.C. 1140 ( 1971 )


Haden v. Commissioner , 52 T.C.M. 986 ( 1986 )


Rodgers v. Commissioner , 44 T.C.M. 1323 ( 1982 )


Asciutto v. Commissioner , 64 T.C.M. 877 ( 1992 )


Boyer v. Commissioner , 67 T.C.M. 3080 ( 1994 )