This opinion cited by 16 cases:

Mulne v. Commissioner , 72 T.C.M. 111 ( 1996 )


Giesinger v. Commissioner , 66 T.C. 6 ( 1976 )


The Incorporated Trustees of the Gospel Worker Society v. The United States , 777 F.2d 1552 ( 1985 )


Wilhelm v. United States , 257 F. Supp. 16 ( 1966 )


Commissioner of Internal Revenue v. Charles N. Anderson and Grace M. Anderson , 371 F.2d 59 ( 1966 )


Soler v. G & U, INC. , 615 F. Supp. 736 ( 1985 )


Dole v. Commissioner , 43 T.C. 697 ( 1965 )


McDonald v. Commissioner , 66 T.C. 223 ( 1976 )


Winchell v. United States , 564 F. Supp. 131 ( 1983 )


Duguid v. Commissioner , 30 T.C.M. 346 ( 1971 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )


Forster Mfg. Co. v. Commissioner , 31 T.C.M. 647 ( 1972 )


Nicath Realty Co. v. Commissioner , 25 T.C.M. 1260 ( 1966 )


Bryant v. Commissioner , 66 T.C.M. 1594 ( 1993 )


Hatt v. Commissioner , 28 T.C.M. 1194 ( 1969 )


Benninghoff v. Commissioner , 71 T.C. 216 ( 1978 )