This opinion cited by 10 cases:
Carter v. Commissioner , 9 T.C. 364 ( 1947 )
Osenbach v. Commissioner , 17 T.C. 797 ( 1951 )
Abbott v. Commissioner , 28 T.C. 795 ( 1957 )
Santa Barbara Club v. Commissioner , 68 T.C. 200 ( 1977 )
Shelton v. Commissioner , 105 T.C. 114 ( 1995 )
Kamin Chevrolet Co. v. Commissioner , 3 T.C. 1076 ( 1944 )
henry-a-berliner-v-district-of-columbia-josephine-m-berliner-v , 258 F.2d 651 ( 1958 )
Commissioner of Internal Revenue v. Carter , 170 F.2d 911 ( 1948 )
Inter-State Grocery Co. v. Commissioner , 39 B.T.A. 182 ( 1939 )
Harris v. Commissioner , 43 B.T.A. 711 ( 1941 )