This opinion cited by 19 cases:

Herman B. Meiselman and Claire Meiselman, General Realty & Management, Inc., Delux Theatres, Inc. v. Commissioner of Internal Revenue , 300 F.2d 666 ( 1962 )


M & W Gear Company v. Commissioner of Internal Revenue , 446 F.2d 841 ( 1971 )


Burroughs Corporation v. Richard H. Barry, as Trustee in Bankruptcy of Dalco American Enterprises, Inc., Bankrupt , 380 F.2d 427 ( 1967 )


Frank Lyon Company v. United States , 536 F.2d 746 ( 1976 )


Tishman Equipment Leasing, Inc. v. Levin , 152 Conn. 23 ( 1964 )


In Re the Tax Appeal of Dobbs Houses, Inc. , 53 Haw. 195 ( 1971 )


Burton v. Tatelbaum , 240 Md. 280 ( 1965 )


Van Valkenburgh v. Commissioner , 26 T.C.M. 753 ( 1967 )


Davis v. Commissioner , 37 T.C.M. 1441 ( 1978 )


Kansas City S. R. Co. v. Commissioner , 76 T.C. 1067 ( 1981 )


Miller v. Commissioner , 85 T.C. 1064 ( 1985 )


Gem, Incorporated v. United States , 192 F. Supp. 841 ( 1961 )


LEASEAMERICA CORPORATION v. Kleppe , 405 F. Supp. 39 ( 1975 )


McKeeman v. Commercial Credit Equipment Corp. , 320 F. Supp. 938 ( 1970 )


Lieber v. Commissioner , 66 T.C.M. 529 ( 1993 )


Gaudiano v. Commissioner , 76 T.C.M. 858 ( 1998 )


M B & B, Inc. v. Commissioner , 1998 U.S. Tax Ct. LEXIS 62 ( 1998 )


Cal-Maine Foods, Inc. v. Commissioner , 36 T.C.M. 383 ( 1977 )


Kearney & Trecker Corporation v. United States , 195 F. Supp. 158 ( 1961 )