This opinion cited by 12 cases:
Pestcoe v. Commissioner , 40 T.C. 195 ( 1963 )
Frentz v. Commissioner , 44 T.C. 485 ( 1965 )
Feldman v. Commissioner , 47 T.C. 329 ( 1966 )
Forrester v. Commissioner , 49 T.C. 499 ( 1968 )
Artukovich v. Commissioner , 61 T.C. 100 ( 1973 )
Calhoun v. United States , 370 F. Supp. 434 ( 1973 )
Stonegate of Blacksburg, Inc. v. Commissioner , 33 T.C.M. 956 ( 1974 )
Lewis Bldg. & Supplies, Inc. v. Commissioner , 25 T.C.M. 844 ( 1966 )
T. H. Campbell & Bros., Inc. v. Commissioner , 34 T.C.M. 695 ( 1975 )
Bone v. Commissioner , 52 T.C. 913 ( 1969 )
Smith S, Inc. v. Commissioner , 837 F. Supp. 130 ( 1993 )
Zalewski v. Commissioner , 55 T.C.M. 1430 ( 1988 )
