This opinion cited by 22 cases:
The Merchants National Bank of Topeka v. Commissioner of Internal Revenue , 554 F.2d 412 ( 1977 )
J. B. N. Telephone Company, Inc. v. United States , 638 F.2d 227 ( 1981 )
PRECISION PINE & TIMBER, INC. v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 18 ( 2003 )
Kollsman Instrument Corp. v. Commissioner , 51 T.C.M. 463 ( 1986 )
Wheeler v. Commissioner , 38 T.C.M. 1287 ( 1979 )
John R. Thompson Co. v. United States , 338 F. Supp. 770 ( 1971 )
Davis v. Commissioner , 48 T.C.M. 16 ( 1984 )
Ft. Howard Paper Co. v. Commissioner , 36 T.C.M. 1711 ( 1977 )
Briarcliff Candy Corp. v. Commisioner , 31 T.C.M. 171 ( 1972 )
Illinois Cereal Mills, Inc. v. Commissioner , 46 T.C.M. 1001 ( 1983 )
Hanover v. Commissioner , 38 T.C.M. 1281 ( 1979 )
Offshore Operations Trust v. Commissioner , 32 T.C.M. 985 ( 1973 )
Heritage Org., LLC v. Comm'r , 102 T.C.M. 392 ( 2011 )
Mark Betz & Christine Betz ( 2023 )
Hudlow v. Commissioner , 30 T.C.M. 894 ( 1971 )
Dell v. Commissioner , 49 T.C.M. 1538 ( 1985 )
Clayton v. Commissioner , 42 T.C.M. 670 ( 1981 )
Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )
Scott v. Commissioner , 38 T.C.M. 115 ( 1979 )
Teichgraeber v. Commissioner , 39 T.C.M. 710 ( 1979 )