This opinion cited by 16 cases:

Denver & R. G. W. R. Co. v. Commissioner , 38 T.C. 557 ( 1962 )


Simplified Tax Records, Inc. v. Commissioner , 41 T.C. 75 ( 1963 )


Mike Persia Chevrolet, Inc. v. Commissioner , 41 T.C. 198 ( 1963 )


Zilkha & Sons, Inc. v. Commissioner , 52 T.C. 607 ( 1969 )


Allied Fidelity Corp. v. Commissioner , 66 T.C. 1068 ( 1976 )


Supermarkets General Corp. v. United States , 537 F. Supp. 759 ( 1982 )


Sherwood Memorial Gardens, Inc., (Tennessee) v. Commissioner of Internal Revenue , 350 F.2d 225 ( 1965 )


Space Controls, Inc. v. Commissioner of Internal Revenue , 322 F.2d 144 ( 1963 )


Hamilton Memorial Gardens, Inc., on Review v. Commissioner of Internal Revenue, on Review , 394 F.2d 905 ( 1968 )


Crescent Wharf & Warehouse Company v. Commissioner of Internal Revenue , 518 F.2d 772 ( 1975 )


Frederick J. Villafranca and Thelma K. Villafranca, Husband and Wife v. Commissioner of Internal Revenue , 359 F.2d 849 ( 1966 )


Milwaukee & Suburban Transport Corporation v. Commissioner of Internal Revenue , 293 F.2d 628 ( 1961 )


Buckeye International, Inc. v. Commissioner , 49 T.C.M. 376 ( 1984 )


Capital Inv. of Hawaii, Inc. v. Commissioner , 43 T.C.M. 572 ( 1982 )


Harris v. Commissioner , 28 T.C.M. 600 ( 1969 )


Lawless v. Commissioner , 25 T.C.M. 49 ( 1966 )