This opinion cited by 29 cases:

Brice v. Department of Revenue , 6 Or. Tax 548 ( 1976 )


Sutton v. Commissioner , 57 T.C. 239 ( 1971 )


Skaggs Cos. v. Commissioner , 59 T.C. 201 ( 1972 )


Bilar Tool & Die Corp. v. Commissioner , 62 T.C. 213 ( 1974 )


Conforte v. Commissioner , 74 T.C. 1160 ( 1980 )


Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )


South End Italian Independent Club, Inc. v. Commissioner , 87 T.C. 168 ( 1986 )


The El Paso Company, and El Paso Natural Gas Company v. The United States , 694 F.2d 703 ( 1982 )


William Stephen Allen and Jane E. Allen, His Wife v. United States , 541 F.2d 786 ( 1976 )


The Singer Company v. The United States , 449 F.2d 413 ( 1971 )


United States v. Andrew Tsanas , 572 F.2d 340 ( 1978 )


Robert C. Stubbs and Mary Ann Stubbs, Husband and Wife v. United States , 428 F.2d 885 ( 1970 )


George A. And Meryl Collman v. Commissioner of Internal Revenue , 30 A.L.R. Fed. 786 ( 1975 )


bilar-tool-die-corporation-formerly-forway-tool-die-company-inc-a , 530 F.2d 708 ( 1976 )


George Page, Transferee v. Commissioner of Internal Revenue , 524 F.2d 1149 ( 1975 )


Haak v. United States , 451 F. Supp. 1087 ( 1978 )


Marquis v. Commissioner , 49 T.C. 695 ( 1968 )


Page v. Commissioner , 33 T.C.M. 64 ( 1974 )


Forkan v. Commissioner , 36 T.C.M. 798 ( 1977 )


Dave Inv. Co. v. Commissioner , 29 T.C.M. 1345 ( 1970 )