This opinion cited by 29 cases:

Pepsi-Cola Bottling Co. v. Commissioner , 61 T.C. 564 ( 1974 )


Henry Schwartz Corp. v. Commissioner , 60 T.C. 728 ( 1973 )


Lakewood Manufacturing Company v. Commissioner of Internal Revenue , 453 F.2d 451 ( 1972 )


Durkin v. Commissioner , 87 T.C. 1329 ( 1986 )


Perlmutter v. Commissioner , 44 T.C. 382 ( 1965 )


Practical Mechanics, Inc. v. Commissioner , 27 T.C.M. 1519 ( 1968 )


Bruce Oil Co. v. Commissioner , 47 T.C.M. 1728 ( 1984 )


Schanchrist Foods, Inc. v. Commissioner , 36 T.C.M. 555 ( 1977 )


Townsend v. Commissioner , 40 T.C.M. 706 ( 1980 )


Leonard J. Ruck, Inc. v. Commissioner , 28 T.C.M. 63 ( 1969 )


Bussiculo v. Commissioner , 54 T.C.M. 549 ( 1987 )


King, Quirk & Co. v. Commissioner , 20 T.C.M. 1429 ( 1961 )


Savko Bros. Co. v. Commissioner , 22 T.C.M. 1014 ( 1963 )


Neils v. Commissioner , 43 T.C.M. 982 ( 1982 )


L. R. Schmaus Co. v. Commissioner , 26 T.C.M. 959 ( 1967 )


Craigs Drug Store, Inc. v. Commissioner , 28 T.C.M. 1104 ( 1969 )


Owensby & Kritikos, Inc. v. Commissioner , 50 T.C.M. 29 ( 1985 )


Keller Street Development Co. v. Commissioner , 37 T.C.M. 1451 ( 1978 )


Baker Nat'l Bank v. Commissioner , 33 T.C.M. 506 ( 1974 )


Smith v. Commissioner , 24 T.C.M. 899 ( 1965 )