This opinion cited by 10 cases:

Hampton v. Commissioner , 38 T.C. 131 ( 1962 )


Finn H. Magnus and Elsie A. Magnus v. Commissioner of Internal Revenue , 259 F.2d 893 ( 1958 )


District of Columbia v. Louis Neyman , 417 F.2d 1140 ( 1969 )


Ingle Coal Corporation v. United States , 127 F. Supp. 573 ( 1955 )


Chase v. Commissioner , 24 T.C.M. 1054 ( 1965 )


Sugarman v. Commissioner , 21 T.C.M. 1018 ( 1962 )


United States Mineral Prods. Co. v. Comm'r , 52 T.C. 177 ( 1969 )


Nestle Co. v. Commissioner , 22 T.C.M. 46 ( 1963 )


Speer v. Commissioner , 72 T.C.M. 125 ( 1996 )


Cascade Designs, Inc. v. Commissioner , 79 T.C.M. 1542 ( 2000 )