This opinion cited by 33 cases:

Midwest Motor Express, Inc. v. Commissioner , 27 T.C. 167 ( 1956 )


Fifth Ave. Coach Lines,Inc. v. Commissioner , 31 T.C. 1080 ( 1959 )


Freeman v. Commissioner , 33 T.C. 323 ( 1959 )


Sheldon R. and Phyllis Milenbach v. Commissioner , 106 T.C. No. 8 ( 1996 )


Swastika Oil & Gas Co. v. Commissioner of Internal Rev. , 123 F.2d 382 ( 1941 )


Raytheon Production Corp. v. Commissioner of Int. Rev. , 144 F.2d 110 ( 1944 )


Koehring Company v. The United States , 421 F.2d 715 ( 1970 )


Keneipp v. United States , 184 F.2d 263 ( 1950 )


A. D. Irwin v. Commissioner of Internal Revenue, A. O. Leighton and Gertrude Leighton v. Commissioner of Internal Revenue , 238 F.2d 874 ( 1956 )


Long Poultry Farms, Incorporated v. Commissioner of Internal Revenue , 249 F.2d 726 ( 1957 )


Jones Lumber Co., Inc. v. Commissioner of Internal Revenue, Rach, Inc. v. Commissioner of Internal Revenue , 404 F.2d 764 ( 1968 )


Maurie Starrels and Doris W. Starrels v. Commissioner of Internal Revenue , 304 F.2d 574 ( 1962 )


Louise H. Edwards v. Commissioner of Internal Revenue , 242 F.2d 142 ( 1957 )


Clifton Mfg. Co. v. Commissioner of Internal Revenue , 137 F.2d 290 ( 1943 )


United States Court of Appeals, Sixth Circuit , 761 F.2d 259 ( 1985 )


Flamingo Resort, Inc. v. United States , 485 F. Supp. 926 ( 1980 )


Huddell v. Levin , 395 F. Supp. 64 ( 1975 )


Balabanian v. Commissioner , 74 T.C.M. 1439 ( 1997 )


Middlekauff v. Galloway , 163 Or. 671 ( 1939 )


Schlumberger Technology Corp. v. United States , 195 F.3d 216 ( 1999 )