This opinion cited by 49 cases:
Asphalt Industries, Inc. v. Commissioner of Internal Revenue , 384 F.2d 229 ( 1967 )
sam-simon-v-commissioner-of-internal-revenue-albert-simon-v-commissioner , 248 F.2d 869 ( 1957 )
Energy Research & Generation, Inc. v. Comm'r , 101 T.C.M. 1205 ( 2011 )
Le v. Comm'r , 86 T.C.M. 116 ( 2003 )
Marvin Sherwin v. United States , 320 F.2d 137 ( 1963 )
Winkle v. United States , 160 F. Supp. 348 ( 1958 )
Kahle v. Commissioner , 73 T.C.M. 2077 ( 1997 )
Crabtree v. Commissioner , 78 T.C.M. 1232 ( 1999 )
Door Control Servs. v. Commissioner , 72 T.C.M. 1253 ( 1996 )
Cole v. Commissioner , 76 T.C.M. 1055 ( 1998 )
Gleave v. Comm'r , 73 T.C.M. 3066 ( 1997 )
Arkansas Leasing Serv. v. Commissioner , 68 T.C.M. 891 ( 1994 )
Grant v. Commissioner , 67 T.C.M. 2669 ( 1994 )
ARC ELEC. CONSTR. CO. v. COMMISSIONER , 56 T.C.M. 975-3 ( 1988 )
Asphalt Industries, Inc. v. Commissioner , 46 T.C. 622 ( 1966 )
American Lithofold Corp. v. Commissioner , 55 T.C. 904 ( 1971 )
ARC Electrical Constr. Co. v. Commissioner , 58 T.C.M. 1235 ( 1990 )
Taxpayers Assistance Corp. v. Commissioner , 55 T.C.M. 1452 ( 1988 )
Estate of Russo v. Commissioner , 62 T.C.M. 87 ( 1991 )
Estate of Trompeter v. Commissioner , 111 T.C. 57 ( 1998 )