This opinion cited by 20 cases:

Kirchner, Moore and Company v. Commissioner of Internal Revenue , 448 F.2d 1281 ( 1971 )


Ellis I. And Nelle S. Levitt, Appellants-Appellees v. United States of America, Appellees-Appellants , 517 F.2d 1339 ( 1975 )


D.A. Pincus Co., Inc. v. Meehan, No. 377269 (Nov. 29, 1994) , 13 Conn. L. Rptr. 163 ( 1994 )


dillon-read-co-inc-dillon-read-co-dillon-read-overseas-corp , 875 F.2d 293 ( 1989 )


The E.F. Hutton Group, Inc. v. The United States , 811 F.2d 581 ( 1987 )


Israelson v. United States , 367 F. Supp. 1104 ( 1973 )


H Enters. Int'l v. Commissioner , 75 T.C.M. 1948 ( 1998 )


McDonough v. Commissioner , 43 T.C.M. 1273 ( 1982 )


Estate of Norris v. Commissioner , 42 T.C.M. 408 ( 1981 )


Ball v. Commissioner , 54 T.C. 1200 ( 1970 )


Kirchner, Moore & Co. v. Commissioner , 54 T.C. 940 ( 1970 )


Bradford v. Commissioner , 60 T.C. 253 ( 1973 )


Indian Trail Trading Post, Inc. v. Commissioner , 60 T.C. 497 ( 1973 )


Handy Button Machine Co. v. Commissioner , 61 T.C. 846 ( 1974 )


New Mexico Bancorporation & Subsidiaries v. Commissioner , 74 T.C. 1342 ( 1980 )


Earl Drown Corp. v. Commissioner , 86 T.C. 217 ( 1986 )


Norfolk Shipbuilding and Drydock Corp. v. United States , 321 F. Supp. 222 ( 1971 )


Batten v. United States , 322 F. Supp. 629 ( 1971 )


McDonough v. Commissioner , 36 T.C.M. 213 ( 1977 )


Shell Oil Co. v. Commissioner , 89 T.C. 371 ( 1987 )