This opinion cited by 10 cases:
Hobson v. Commissioner , 17 T.C. 854 ( 1951 )
MCFADDEN v. COMMISSIONER , 84 T.C.M. 6 ( 2002 )
Reed v. Commissioner of Internal Revenue , 129 F.2d 908 ( 1942 )
National-Standard Company v. Commissioner of Internal Revenue , 749 F.2d 369 ( 1984 )
Carter v. Commissioner , 41 T.C.M. 1119 ( 1981 )
Litzenberg v. Commissioner , 56 T.C.M. 413 ( 1988 )
SAIA v. COMMISSIONER , 33 T.C.M. 1391 ( 1974 )
Shaheen v. Commissioner , 44 T.C.M. 694 ( 1982 )
Sargent v. Commissioner , 29 T.C.M. 941 ( 1970 )
Goldberg v. Commissioner , 73 T.C.M. 1988 ( 1997 )