This opinion cited by 26 cases:

Waldheim Realty & Inv. Co. v. Commissioner , 25 T.C. 1216 ( 1956 )


Kenosha Auto Transport Corp. v. Commissioner , 28 T.C. 421 ( 1957 )


Ryan v. Commissioner , 42 T.C. 386 ( 1964 )


Esther E. Grant and Dorothy Ebersbach, Co-Executrices of the Estate of Charles Ebersbach, Deceased v. Harry F. Busey, Collector of Internal Revenue , 230 F.2d 290 ( 1956 )


estate-of-frank-h-knipp-howard-f-knipp-and-and-howard-f-knipp-and , 244 F.2d 436 ( 1957 )


Advance Truck Company, a Corporation v. Commissioner of Internal Revenue , 262 F.2d 388 ( 1958 )


Missouri Public Service Company v. United States , 370 F.2d 971 ( 1967 )


United States v. Donald L. Wilkins , 385 F.2d 465 ( 1967 )


George D. Prather and Mable E. Prather v. Commissioner of Internal Revenue , 322 F.2d 931 ( 1963 )


B. C. Cook & Sons, Inc. v. Commissioner , 59 T.C. 516 ( 1972 )


Alling v. Commissioner , 102 T.C. 323 ( 1994 )


Commissioner of Internal Revenue v. Schuyler , 196 F.2d 85 ( 1952 )


Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal Revenue , 258 F.2d 544 ( 1958 )


Commissioner of Internal Revenue v. Waldman's Estate , 196 F.2d 83 ( 1952 )


Welp v. United States , 103 F. Supp. 551 ( 1952 )


Missouri Public Service Company v. United States , 245 F. Supp. 954 ( 1965 )


Schimberg v. United States , 245 F. Supp. 616 ( 1965 )


Fruehauf Trailer Co. v. Commissioner , 42 T.C. 83 ( 1964 )


Las Cruces Oil Co. v. Commissioner , 62 T.C. 764 ( 1974 )


Harris v. Commissioner , 28 T.C.M. 600 ( 1969 )