This opinion cited by 16 cases:

Tyco Laboratories, Inc. v. Cutler-Hammer, Inc. , 490 F. Supp. 1 ( 1980 )


Shinefeld v. Commissioner , 65 T.C. 1092 ( 1976 )


Cummings v. Commissioner , 61 T.C. 1 ( 1973 )


Kolom v. Comm'r , 71 T.C. 235 ( 1978 )


Aaron L. Kolom and Serita Kolom v. Commissioner of Internal Revenue , 644 F.2d 1282 ( 1981 )


Nathan and Joanne T. Cummings v. Commissioner of Internal Revenue , 506 F.2d 449 ( 1975 )


Fed. Sec. L. Rep. P 95,308 Allis-Chalmers Manufacturing Company, a Delaware Corporation v. Gulf & Western Industries, Inc., a Delaware Corporation , 527 F.2d 335 ( 1976 )


Gould v. Commissioner , 64 T.C. 132 ( 1975 )


william-r-whittaker-on-behalf-of-himself-and-of-the-estate-of-beulah , 639 F.2d 516 ( 1981 )


Smith v. Commissioner , 67 T.C. 570 ( 1976 )


Jordan v. Commissioner , 60 T.C. 872 ( 1973 )


Mitchell v. Commissioner , 67 T.C.M. 3015 ( 1994 )


Brown v. Commissioner , 32 T.C.M. 1300 ( 1973 )


Phillippe v. Commissioner , 43 T.C.M. 343 ( 1982 )


Reese v. Commissioner , 35 T.C.M. 1228 ( 1976 )


george-t-and-ruth-a-kimbell-v-united-states-of-america-no-73-3411 , 490 F.2d 203 ( 1974 )