This opinion cited by 38 cases:

Practical Mechanics, Inc. v. Commissioner , 27 T.C.M. 1519 ( 1968 )


Nor-Cal Adjusters v. Commissioner , 30 T.C.M. 837 ( 1971 )


Townsend v. Commissioner , 40 T.C.M. 706 ( 1980 )


Leonard J. Ruck, Inc. v. Commissioner , 28 T.C.M. 63 ( 1969 )


Steel Constructors, Inc. v. Commissioner , 37 T.C.M. 1851 ( 1978 )


Paul E. Kummer Realty Co. v. Commissioner , 33 T.C.M. 209 ( 1974 )


Aspro, Inc. v. CIR ( 2022 )


Ken Miller Supply, Inc. v. Commissioner , 37 T.C.M. 974 ( 1978 )


Herbert F. Lessmann and Mildred Lessmann v. Commissioner of Internal Revenue, Herbert F. Lessmann v. Commissioner of Internal Revenue , 327 F.2d 990 ( 1964 )


K & K Veterinary Supply, Inc. v. Comm'r , 105 T.C.M. 1522 ( 2013 )


Whitaker v. Commissioner , 56 T.C.M. 47 ( 1988 )


Nickerson Lumber Company v. United States , 214 F. Supp. 87 ( 1963 )


Craigs Drug Store, Inc. v. Commissioner , 28 T.C.M. 1104 ( 1969 )


United Title Ins. Co. v. Commissioner , 55 T.C.M. 34 ( 1988 )


M. J. Laputka & Sons, Inc. v. Commissioner , 43 T.C.M. 177 ( 1981 )


Estate of Marjorie deGreeff Litchfield v. Comm'r , 97 T.C.M. 1079 ( 2009 )


Charles Schneider & Co. v. Commissioner , 32 T.C.M. 555 ( 1973 )


Good Chevrolet v. Commissioner , 36 T.C.M. 1157 ( 1977 )