This opinion cited by 28 cases:

Burris v. Commissioner , 81 T.C.M. 1227 ( 2001 )


Handy Button Machine Co. v. Commissioner , 61 T.C. 846 ( 1974 )


Earl Drown Corp. v. Commissioner , 86 T.C. 217 ( 1986 )


Ogden Phipps and Lillian B. Phipps v. The United States , 414 F.2d 1366 ( 1969 )


Indian Trail Trading Post, Inc. v. Commissioner , 60 T.C. 497 ( 1973 )


Ball v. Commissioner , 54 T.C. 1200 ( 1970 )


PSB Holdings, Inc. v. Commissioner , 129 T.C. No. 15 ( 2007 )


John E. Leslie and Evelyn G. Leslie v. Commissioner of the Internal Revenue , 413 F.2d 636 ( 1969 )


Eli Lilly & Co. v. Elmer B. Staats, Comptroller General of the United States, and United States , 574 F.2d 904 ( 1978 )


Bryan M. Patzkowski v. United States , 576 F.2d 134 ( 1978 )


Joseph J. Zilber and Vera Zilber v. United States , 585 F.2d 301 ( 1978 )


Bernard M. Barenholtz v. The United States , 784 F.2d 375 ( 1986 )


Kirchner, Moore and Company v. Commissioner of Internal Revenue , 448 F.2d 1281 ( 1971 )


Vainisi v. Commissioner , 599 F.3d 567 ( 2010 )


The E.F. Hutton Group, Inc. v. The United States , 811 F.2d 581 ( 1987 )


PSB Holdings, Inc. v. Comm'r , 129 T.C. 131 ( 2007 )


Leslie v. Commissioner , 50 T.C. 11 ( 1968 )


Wynn v. United States , 288 F. Supp. 797 ( 1968 )


Kirchner, Moore & Co. v. Commissioner , 54 T.C. 940 ( 1970 )


Israelson v. United States , 367 F. Supp. 1104 ( 1973 )