This opinion cited by 12 cases:

Mitchell Bros. Terminal Co. v. Department of Revenue , 5 Or. Tax 141 ( 1972 )


Gunderson Bros. Engineering Corp. v. Commissioner , 42 T.C. 419 ( 1964 )


Irwin v. Commissioner , 45 T.C. 544 ( 1966 )


Maher v. Commissioner , 55 T.C. 441 ( 1970 )


William J. Sullivan and Georgia K. Sullivan v. United States , 363 F.2d 724 ( 1966 )


Rameau A. and Phyllis A. Johnson v. Commissioner , 108 T.C. No. 22 ( 1997 )


Anagnoston v. Comm'r , 68 T.C.M. 146 ( 1994 )


Curran v. Commissioner , 47 T.C.M. 1160 ( 1984 )


Teller v. Commissioner , 64 T.C.M. 166 ( 1992 )


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


Kent Homes, Inc. v. Commissioner , 55 T.C. 820 ( 1971 )


Malone v. United States , 326 F. Supp. 106 ( 1971 )