This opinion cited by 13 cases:

Brountas v. Commissioner , 73 T.C. 491 ( 1979 )


Dunlap v. Commissioner , 74 T.C. 1377 ( 1980 )


Narver v. Commissioner , 75 T.C. 53 ( 1980 )


West Los Angeles Institute for Cancer Research v. Ward Mayer , 366 F.2d 220 ( 1966 )


Berenson v. Commissioner , 59 T.C. 412 ( 1972 )


Estate of Lay v. Comm'r , 102 T.C.M. 202 ( 2011 )


Anclote Psychiatric Ctr. v. Commissioner , 76 T.C.M. 175 ( 1998 )


Finkelman v. Commissioner , 56 T.C.M. 1269 ( 1989 )


Curry v. Commissioner , 43 T.C. 667 ( 1965 )


Allen v. Commissioner , 34 T.C.M. 242 ( 1975 )


Estate of Goldenberg v. Commissioner , 23 T.C.M. 810 ( 1964 )


Sun Oil Co. v. Commissioner , 35 T.C.M. 173 ( 1976 )


Challenger, Inc. v. Commissioner , 23 T.C.M. 2096 ( 1964 )