This opinion cited by 22 cases:
Palmer v. Commissioner , 80 T.C.M. 101 ( 2000 )
Prasil v. Comm'r , 85 T.C.M. 1124 ( 2003 )
Basila v. Commissioner , 36 T.C. 111 ( 1961 )
Brooks v. Commissioner , 50 T.C. 585 ( 1968 )
Cohen v. Commissioner , 63 T.C. 267 ( 1974 )
Schniers v. Commissioner , 69 T.C. 511 ( 1977 )
United States v. Catherine H. Ellis , 264 F.2d 325 ( 1959 )
George W. Drysdale and Jeannette Drysdale v. Commissioner of Internal Revenue , 277 F.2d 413 ( 1960 )
Commissioner of Internal Revenue v. Olmsted Incorporated Life Agency , 304 F.2d 16 ( 1962 )
PITTSBURGH-DES MOINES STEEL COMPANY v. United States , 360 F. Supp. 597 ( 1973 )
Childs v. Commissioner , 103 T.C. 634 ( 1994 )
Albertson's, Inc. v. Commissioner , 95 T.C. 415 ( 1990 )
seldon-r-glenn-former-collector-of-internal-revenue-and-william-m-gray , 250 F.2d 507 ( 1958 )
United States v. Bachman , 601 F. Supp. 1537 ( 1985 )
Millsaps v. Commissioner , 32 T.C.M. 694 ( 1973 )
Metcalfe v. Commissioner , 43 T.C.M. 1393 ( 1982 )
Sapp v. Commissioner , 65 T.C.M. 2650 ( 1993 )
Sainte Claire Corp. v. Commissioner , 73 T.C.M. 2540 ( 1997 )
Dacey v. Commissioner , 63 T.C.M. 2584 ( 1992 )
Estate of Cole v. Commissioner , 32 T.C.M. 313 ( 1973 )
