This opinion cited by 136 cases:

Brown v. Commissioner , 54 T.C. 1475 ( 1970 )


Jones v. Commissioner , 40 T.C. 249 ( 1963 )


Bellamy v. Commissioner , 43 T.C. 487 ( 1965 )


Smith & Welton, Inc. v. United States , 164 F. Supp. 605 ( 1958 )


International Shoe MacHine Corp. v. United States , 369 F. Supp. 588 ( 1973 )


Estate of Capell v. Commissioner , 36 T.C.M. 1673 ( 1977 )


Mafco Equip. Co. v. Comm'r , 47 T.C.M. 88 ( 1983 )


Andrew Tell Inv. Co. v. Commissioner , 29 T.C.M. 547 ( 1970 )


Parmer v. Commissioner , 30 T.C.M. 1372 ( 1971 )


Scheuber v. Commissioner , 25 T.C.M. 559 ( 1966 )


Rockwell v. Commissioner , 31 T.C.M. 596 ( 1972 )


Old Dominion Plywood Corp. v. Commissioner , 25 T.C.M. 678 ( 1966 )


Van Sickle v. Commissioner , 55 T.C.M. 407 ( 1988 )


Carpenter v. Commissioner , 25 T.C.M. 965 ( 1966 )


Snider v. Commissioner , 34 T.C.M. 530 ( 1975 )


Arlington Bowling Corp. v. Commissioner , 18 T.C.M. 896 ( 1959 )