This opinion cited by 25 cases:
Georgia-Pacific Corp. v. Commissioner , 63 T.C. 790 ( 1975 )
Dunn v. Commissioner , 70 T.C. 715 ( 1978 )
Estate of Levine v. Commissioner , 72 T.C. 780 ( 1979 )
Brennan v. Comm'r , 104 T.C.M. 18 ( 2012 )
Harbor Cove Marina Partners Partnership, Robert A. Collins, A Partner Other Than The Tax Matters Partner v. Commissioner , 123 T.C. No. 4 ( 2004 )
Neubecker v. Commissioner , 65 T.C. 577 ( 1975 )
Owen D. Austin and Lois C. Austin v. United States , 461 F.2d 733 ( 1972 )
Magee v. Commissioner , 66 T.C.M. 105 ( 1993 )
Bauer v. Commissioner , 45 T.C.M. 910 ( 1983 )
Fischer Bros. Aviation, Inc. v. Commissioner , 30 T.C.M. 1351 ( 1971 )
Estate of Hosmer v. Commissioner , 32 T.C.M. 77 ( 1973 )
Deseret News Publishing Co. v. Commissioner , 34 T.C.M. 714 ( 1975 )
Sloan v. Commissioner , 42 T.C.M. 1606 ( 1981 )
Dennis v. Commissioner , 57 T.C. 352 ( 1971 )
Blum v. Commissioner , 59 T.C. 436 ( 1972 )
Litchfield v. Commissioner , 68 T.C.M. 1291 ( 1994 )
Rudolph Inv. Corp. v. Commissioner , 31 T.C.M. 573 ( 1972 )
Sundby v. Comm'r , 86 T.C.M. 58 ( 2003 )
Sutherland v. Commissioner , 62 T.C.M. 1533 ( 1991 )
Production House Ltd. Partnership v. Commissioner , 63 T.C.M. 3066 ( 1992 )