This opinion cited by 14 cases:

Durovic v. Commissioner , 65 T.C. 480 ( 1975 )


Chronicle Publishing Co. v. Commissioner , 40 Rad. Reg. 2d (P & F) 451 ( 1977 )


Uecker v. Commissioner , 81 T.C. 983 ( 1983 )


Finoli v. Commissioner , 86 T.C. 697 ( 1986 )


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


Rodeway Inns of America v. Commissioner , 63 T.C. 414 ( 1974 )


Jostens, Inc. v. Commissioner , 58 T.C.M. 933 ( 1989 )


Cunningham v. Commissioner , 57 T.C.M. 547 ( 1989 )


Wenzel v. Commissioner , 61 T.C.M. 2396 ( 1991 )


Spain v. Commissioner , 37 T.C.M. 1158 ( 1978 )


Surety Ins. Co. v. Commissioner , 39 T.C.M. 1220 ( 1980 )


P. Liedtka Trucking, Inc. v. Commissioner , 63 T.C. 547 ( 1975 )


Canterbury v. Commissioner , 99 T.C. 223 ( 1992 )


Business Service Industries, Inc. v. Commissioner , 51 T.C.M. 539 ( 1986 )