This opinion cited by 9 cases:

Kluger Associates, Inc. v. Commissioner , 69 T.C. 925 ( 1978 )

• United States Tax Court |   Thursday, March 16, 1978 |   Cited 0 times

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Helvering v. Hammel , 61 S. Ct. 368 ( 1941 )

• Supreme Court of the United States |   Monday, January 6, 1941 |   Cited 0 times

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kluger-associates-inc-v-commissioner-of-internal-revenue-kluger-inc , 617 F.2d 323 ( 1980 )

• Court of Appeals for the Second Circuit |   Monday, March 17, 1980 |   Cited 0 times

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Smith v. Higgins , 102 F.2d 456 ( 1939 )

• Court of Appeals for the Second Circuit |   Monday, March 6, 1939 |   Cited 0 times

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Hall v. Comm'r , 92 T.C. 1027 ( 1989 )

• United States Tax Court |   Monday, May 15, 1989 |   Cited 0 times

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Concord Instruments Corp. v. Commissioner , 67 T.C.M. 3036 ( 1994 )

• United States Tax Court |   Tuesday, May 31, 1994 |   Cited 0 times

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Loughridge's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Loughridge's Estate , 183 F.2d 294 ( 1950 )

• Court of Appeals for the Tenth Circuit |   Monday, October 9, 1950 |   Cited 0 times

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Borall Corp. v. Commissioner , 5 T.C.M. 933 ( 1946 )

• United States Tax Court |   Wednesday, October 30, 1946 |   Cited 0 times

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Turan v. Comm'r , 114 T.C.M. 65 ( 2017 )

• United States Tax Court |   Monday, July 17, 2017 |   Cited 0 times

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