This opinion cited by 77 cases:
Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )
United States v. Skelly Oil Co. , 89 S. Ct. 1379 ( 1969 )
Hall v. Comm'r , 2012 Tax Ct. Summary LEXIS 45 ( 2012 )
Reliable Incubator & Brooder Co. v. Commissioner , 6 T.C. 919 ( 1946 )
Bush Terminal Bldgs. Co. v. Commissioner , 7 T.C. 793 ( 1946 )
North Jersey Quarry Co. v. Commissioner , 13 T.C. 194 ( 1949 )
Patsch v. Commissioner , 19 T.C. 189 ( 1952 )
Landy Towel & Linen Service, Inc. v. Commissioner , 38 T.C. 296 ( 1962 )
Marwais Steel Co. v. Commissioner , 38 T.C. 633 ( 1962 )
Henry C. Beck Builders, Inc. v. Commissioner , 41 T.C. 616 ( 1964 )
Estate of Joslyn v. Commissioner , 57 T.C. 722 ( 1972 )
Ambac Industries, Inc. v. Commissioner , 59 T.C. 670 ( 1973 )
Brenner v. Commissioner , 62 T.C. 878 ( 1974 )
Covil Insulation Co. v. Commissioner , 65 T.C. 364 ( 1975 )
Craigie, Inc. v. Commissioner , 84 T.C. 466 ( 1985 )
Woods Inv. Co. v. Commissioner , 85 T.C. 274 ( 1985 )
Estate of Sachs v. Commissioner , 88 T.C. 769 ( 1987 )
Wyman-Gordon Co. v. Commissioner , 89 T.C. 207 ( 1987 )
Estate of Reeves v. Commissioner , 100 T.C. 427 ( 1993 )
McLaughlin v. Pacific Lumber Co. , 55 S. Ct. 219 ( 1934 )
