This opinion cited by 10 cases:

Silverman & Sons Realty Trust v. Commissioner of Internal Revenue , 620 F.2d 314 ( 1980 )


Hilldun Corporation v. Commissioner of Internal Revenue , 408 F.2d 1117 ( 1969 )


Allied Industrial Cartage Company v. Commissioner of Internal Revenue , 647 F.2d 713 ( 1981 )


Investors Insurance Agency, Inc. v. Commissioner of Internal Revenue , 677 F.2d 1328 ( 1982 )


Gibbs v. Commissioner , 73 T.C.M. 2669 ( 1997 )


Silverman & Sons Realty Trust v. Commissioner , 39 T.C.M. 266 ( 1979 )


Ferreira v. Commissioner , 57 T.C. 866 ( 1972 )


Wheeler v. Commissioner , 58 T.C. 459 ( 1972 )


Allied Industrial Cartage Co. v. Commissioner , 72 T.C. 515 ( 1979 )


Tiefenbrunn v. Commissioner , 74 T.C. 1566 ( 1980 )