This opinion cited by 136 cases:

Rees v. United States , 187 F. Supp. 924 ( 1960 )


Rickaby v. Commissioner , 27 T.C. 886 ( 1957 )


Sicanoff Vegetable Oil Corp. v. Commissioner , 27 T.C. 1056 ( 1957 )


Holyoke Mut. Fire Ins. Co. v. Commissioner , 28 T.C. 112 ( 1957 )


Bankline Oil Co. v. Commissioner , 30 T.C. 475 ( 1958 )


National Bread Wrapping Machine Co. v. Commissioner , 30 T.C. 550 ( 1958 )


Nelson Weaver Realty Co. v. Commissioner , 35 T.C. 937 ( 1961 )


American Can Co. v. Commissioner , 37 T.C. 198 ( 1961 )


Estate of Finder v. Commissioner , 37 T.C. 411 ( 1961 )


Ashby v. Commissioner , 37 T.C. 92 ( 1961 )


Greene-Haldeman v. Commissioner , 31 T.C. 1286 ( 1959 )


Killam v. Commissioner , 33 T.C. 345 ( 1959 )


Smith v. Commissioner , 33 T.C. 465 ( 1959 )


Griffin v. Commissioner , 33 T.C. 616 ( 1959 )


Starke v. Commissioner , 35 T.C. 18 ( 1960 )


Brown v. Commissioner , 40 T.C. 861 ( 1963 )


Hollywood Baseball Ass'n v. Commissioner , 42 T.C. 234 ( 1964 )


Drybrough v. Commissioner , 45 T.C. 424 ( 1966 )


Hollywood Baseball Asso. v. Commissioner , 49 T.C. 338 ( 1968 )


Bynum v. Commissioner , 46 T.C. 295 ( 1966 )