This opinion cited by 14 cases:

Keith v. Commissioner , 35 T.C. 1130 ( 1961 )


Barker v. United States , 26 F. Supp. 1004 ( 1939 )


Paul H. And Doris E. Travis, Petitioners-Respondents v. Commissioner of Internal Revenue, Respondent-Petitioner , 406 F.2d 987 ( 1969 )


McKnight v. Commissioner of Internal Revenue , 127 F.2d 572 ( 1942 )


Kurrle v. Helvering , 126 F.2d 723 ( 1942 )


National City Bank of New York v. Helvering , 98 F.2d 93 ( 1938 )


St. Regis Paper Co. v. Higgins , 157 F.2d 884 ( 1946 )


Torosian v. National Capital Bank of Washington , 411 F. Supp. 167 ( 1976 )


Flamingo Resort, Inc. v. United States , 485 F. Supp. 926 ( 1980 )


Schlumberger Technology Corp. v. United States , 195 F.3d 216 ( 1999 )


Desert Palace, Inc. v. Commissioner , 72 T.C. 1033 ( 1979 )


Rod Realty Co. v. Commissioner , 26 T.C.M. 243 ( 1967 )


Flamingo Resort, Inc. v. United States , 664 F.2d 1387 ( 1982 )


jack-f-kitchin-and-wilma-h-kitchin-kitchin-equipment-company-of , 340 F.2d 895 ( 1965 )