This opinion cited by 14 cases:

Estate of Leonard E. Whitlock, Deceased, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 494 F.2d 1297 ( 1974 )


R.E. Dietz Corporation v. United States , 939 F.2d 1 ( 1991 )


Charles Moore v. United States ( 2022 )


Koehring Company, a Wisconsin Corporation v. United States , 583 F.2d 313 ( 1978 )


Hans P. Kraus and Hanni Z. Kraus v. Commissioner of Internal Revenue , 490 F.2d 898 ( 1974 )


Edward J. Prescott and Wanda D. Prescott v. Commissioner of Internal Revenue, L. W. Simpson and Shirley Simpson v. United States , 561 F.2d 1287 ( 1977 )


Estate of Weiskopf v. Commissioner , 64 T.C. 78 ( 1975 )


Framatome Connectors USA, Inc. v. Commissioner , 118 T.C. No. 3 ( 2002 )


Keith A. Tucker & Laura B. Tucker v. Commissioner , 2017 T.C. Memo. 183 ( 2017 )


Tucker v. Comm'r , 114 T.C.M. 326 ( 2017 )


CCA, Inc. v. Commissioner , 64 T.C. 137 ( 1975 )


American Air Filter Co. v. Commissioner , 81 T.C. 709 ( 1983 )


VAJNA v. COMMISSIONER , 81 T.C.M. 1607 ( 2001 )


Framatome Connectors USA, Inc. v. Comm'r , 118 T.C. 32 ( 2002 )