This opinion cited by 17 cases:

Thompson v. Commissioner , 38 T.C. 153 ( 1962 )


Bynum v. Commissioner , 46 T.C. 295 ( 1966 )


Pointer v. Commissioner , 48 T.C. 906 ( 1967 )


Nash v. Commissioner , 60 T.C. 503 ( 1973 )


Howard W. Gault and Georgiana R. Gault v. Commissioner of Internal Revenue , 332 F.2d 94 ( 1964 )


Edwards Industries, Inc. v. Commissioner , 33 T.C.M. 569 ( 1974 )


Yara Engineering Corp. v. Commissioner , 22 T.C.M. 1448 ( 1963 )


Urick v. Commissioner , 45 T.C.M. 624 ( 1983 )


Nash v. Commissioner , 39 T.C.M. 1105 ( 1980 )


Dean v. Commissioner , 33 T.C.M. 1041 ( 1974 )


Ackermann v. Commissioner , 35 T.C.M. 1337 ( 1976 )


Anderson v. Commissioner , 23 T.C.M. 1170 ( 1964 )


Miller v. Commissioner , 41 T.C.M. 714 ( 1981 )


Sykes v. Commissioner , 57 T.C. 618 ( 1972 )


Yara Engineering Corporation v. Commissioner of Internal Revenue , 344 F.2d 113 ( 1965 )


Boyer v. Commissioner , 58 T.C. 316 ( 1972 )


Zurcher v. Commissioner , 73 T.C.M. 2697 ( 1997 )