This opinion cited by 22 cases:

Zilkha & Sons, Inc. v. Commissioner , 52 T.C. 607 ( 1969 )


J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner of Internal Revenue , 387 F.2d 451 ( 1967 )


Jack Lustman and Ida Lustman v. Commissioner of Internal Revenue , 322 F.2d 253 ( 1963 )


Wood Preserving Corporation of Baltimore, Inc. v. United States , 347 F.2d 117 ( 1965 )


Fin Hay Realty Co. v. United States , 398 F.2d 694 ( 1968 )


John S. Taft and Virginia M. Taft and John Taft Electric Company, a Corporation v. Commissioner of Internal Revenue , 314 F.2d 620 ( 1963 )


Consumers Credit Rural Electric Cooperative Corporation v. Commissioner of Internal Revenue , 319 F.2d 475 ( 1963 )


Foresun, Inc. v. Commissioner , 41 T.C. 706 ( 1964 )


Inductotherm Industries, Inc. v. Commissioner , 48 T.C.M. 167 ( 1984 )


Barclay Co. v. Commissioner , 23 T.C.M. 1695 ( 1964 )


Marin Canalways & Development Co. v. Commissioner , 20 T.C.M. 1705 ( 1961 )


McGah v. Commissioner , 20 T.C.M. 783 ( 1961 )


Evwalt Development Corp. v. Commissioner , 22 T.C.M. 220 ( 1963 )


Catalina Homes, Inc. v. Commissioner , 23 T.C.M. 1361 ( 1964 )


General Alloy Casting Co. v. Commissioner , 23 T.C.M. 887 ( 1964 )


Monon Railroad v. Commissioner , 55 T.C. 345 ( 1970 )


Lancaster v. Commissioner , 23 T.C.M. 631 ( 1964 )


Redak v. Commissioner , 27 T.C.M. 1053 ( 1968 )


Lease v. Commissioner , 66 T.C.M. 1121 ( 1993 )


Joseph Lupowitz Sons, Inc. v. Commissioner , 31 T.C.M. 1169 ( 1972 )