This opinion cited by 27 cases:

Rothstein v. Commissioner , 90 T.C. 488 ( 1988 )


ADVO, Inc. & Subsidiaries v. Commissioner , 141 T.C. 298 ( 2013 )


Amdahl Corporation and Consolidated Subsidiaries v. Commissioner , 108 T.C. 507 ( 1997 )


River City Ranches No. 4 v. Commissioner , 77 T.C.M. 2245 ( 1999 )


Advo, Inc. & Subsidiaries v. Commissioner , 141 T.C. No. 9 ( 2013 )


CASHION, INC. v. COMMISSIONER , 37 T.C.M. 1847-96 ( 1978 )


Levine v. Commissioner , 54 T.C.M. 1277 ( 1987 )


Gilmartin v. Commissioner , 47 T.C.M. 1532 ( 1984 )


Steiner v. Commissioner , 69 T.C.M. 2176 ( 1995 )


Duhon v. Commissioner , 62 T.C.M. 382 ( 1991 )


Mennella v. Commissioner , 51 T.C.M. 57 ( 1985 )


Major Realty Corp. v. Commissioner , 42 T.C.M. 373 ( 1981 )


Perry v. Commissioner , 35 T.C.M. 1718 ( 1976 )


Silverton v. Commissioner , 36 T.C.M. 817 ( 1977 )


Saghafi v. Commissioner , 67 T.C.M. 3016 ( 1994 )


Prompt Foods Corp. v. Commissioner , 55 T.C.M. 1397 ( 1988 )


Calbom v. Commissioner , 41 T.C.M. 1009 ( 1981 )


Adshead v. Commissioner , 35 T.C.M. 843 ( 1976 )


Durham Farms 1 v. Commissioner , 79 T.C.M. 2009 ( 2000 )


Hart Schaffner & Marx & Subsidiaries v. Commissioner , 44 T.C.M. 184 ( 1982 )