This opinion cited by 29 cases:
David Dab and Rose Dab v. Commissioner of Internal Revenue , 255 F.2d 788 ( 1958 )
Jordan Marsh Company v. Commissioner of Internal Revenue , 269 F.2d 453 ( 1959 )
Joseph B. And Josephine L. Simon v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph B. And Josephine L. Simon , 285 F.2d 422 ( 1961 )
Leslie Co. v. Commissioner of Internal Revenue , 539 F.2d 943 ( 1976 )
Coastal Terminals, Inc. v. United States , 320 F.2d 333 ( 1963 )
Jeanne Greene Snowa v. Commissioner of Internal Revenue , 123 F.3d 190 ( 1997 )
VIP's Indus. v. Comm'r , 105 T.C.M. 1890 ( 2013 )
Smith v. Commissioner , 34 T.C.M. 704 ( 1975 )
Juhl Smith and Vera Smith v. Commissioner of Internal Revenue , 537 F.2d 972 ( 1976 )
redwing-carriers-inc-and-rockana-carriers-inc-by-redwing-carriers , 399 F.2d 652 ( 1968 )
Snowa v. Commissioner ( 1997 )
lomas-santa-fe-inc-and-subsidiary-companies-lomas-santa-fe-country-club , 693 F.2d 71 ( 1982 )
June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States , 385 F.2d 238 ( 1967 )
Peabody Natural Resources Company, f.k.a. Hanson Natural Resources Company, Cavenham Forest Industries, Inc., A Partner Other Than The Tax Matters ... , 126 T.C. No. 14 ( 2006 )
Anderson v. Commissioner , 49 T.C.M. 1352 ( 1985 )
Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )
Peabody Natural Res. Co. v. Comm'r , 126 T.C. 261 ( 2006 )
McShain v. Commissioner , 68 T.C. 154 ( 1977 )
Biggs v. Commissioner , 69 T.C. 905 ( 1978 )
Alderson v. Commissioner , 38 T.C. 215 ( 1962 )