This opinion cited by 10 cases:

Raich v. Commissioner , 46 T.C. 604 ( 1966 )


Travis v. Commissioner , 47 T.C. 502 ( 1967 )


Dearborn Gage Co. v. Commissioner , 48 T.C. 190 ( 1967 )


Thomas v. Commissioner , 92 T.C. 206 ( 1989 )


Group Admin. Premium Servs. v. Commissioner , 72 T.C.M. 834 ( 1996 )


Helvering v. Cement Investors, Inc. , 62 S. Ct. 1125 ( 1942 )


Hempt Bros., Inc. v. United States , 490 F.2d 1172 ( 1974 )


Wise v. Commissioner , 30 T.C.M. 169 ( 1971 )


Hempt Bros., Inc. v. United States , 354 F. Supp. 1172 ( 1973 )


Ezo Products Co. v. Commissioner , 37 T.C. 385 ( 1961 )