This opinion cited by 25 cases:

Lucas v. Commissioner , 58 T.C. 1022 ( 1972 )


Cooney v. Commissioner , 65 T.C. 101 ( 1975 )


Durovic v. Commissioner , 65 T.C. 480 ( 1975 )


Alta Wind I Owner Lessor v. United States , 897 F.3d 1365 ( 2018 )


Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, Cross , 367 F.2d 646 ( 1966 )


District of Columbia v. Acf Industries, Incorporated , 350 F.2d 795 ( 1965 )


Donrey, Inc. v. United States , 809 F.2d 534 ( 1987 )


Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-Cross , 481 F.2d 1240 ( 1973 )


Marko Durovic v. Commissioner of Internal Revenue , 542 F.2d 1328 ( 1976 )


Winn-Dixie Montgomery, Inc. v. United States , 444 F.2d 677 ( 1971 )


north-clackamas-community-hospital-dba-dwyer-memorial-hospital-v-patricia , 664 F.2d 701 ( 1980 )


No. 74-1644 , 534 F.2d 337 ( 1976 )


Newark Morning Ledger Co. v. United States , 113 S. Ct. 1670 ( 1993 )


Spector v. Commissioner , 71 T.C. 1017 ( 1979 )


Van Landingham v. Commissioner , 53 T.C.M. 1 ( 1987 )


Sloan v. Commissioner , 42 T.C.M. 1606 ( 1981 )


Illinois Cereal Mills, Inc. v. Commissioner , 46 T.C.M. 1001 ( 1983 )


Wheeling v. Commissioner , 23 T.C.M. 778 ( 1964 )


Colorado Nat'l Bankshares, Inc. v. Commissioner , 60 T.C.M. 771 ( 1990 )


Esler v. Commissioner , 56 T.C.M. 41 ( 1988 )