This opinion cited by 18 cases:

Earl R. Wiseman, District Director of U.S. Treasury Department, Internal Revenue Service v. Halliburton Oil Well Cementing Company, a Corporation , 301 F.2d 654 ( 1962 )


Commissioner of Internal Revenue v. José Ferrer , 304 F.2d 125 ( 1962 )


Marc D. Leh and L. Waive Leh v. Commissioner of Internal Revenue, David E. Brown and Christobel H. Brown v. Commissioner of Internal Revenue , 260 F.2d 489 ( 1958 )


Metropolitan Building Company v. Commissioner of Internal Revenue , 282 F.2d 592 ( 1960 )


Lee Turzillo and Lucille Turzillo v. Commissioner of Internal Revenue , 346 F.2d 884 ( 1965 )


Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of Florida , 320 F.2d 929 ( 1963 )


Estate of Leon Israel, Jr., Barry W. Gray, and Audrey H. Israel v. Commissioner , 108 T.C. No. 13 ( 1997 )


Peerless Steel Equipment Co. v. Commissioner , 26 T.C.M. 880 ( 1967 )


Estate of Scharf v. Commissioner , 38 T.C. 15 ( 1962 )


United States Freight Company and Subsidiaries v. The United States , 422 F.2d 887 ( 1970 )


William W. Saunders and Gertrude H. Saunders v. United States , 450 F.2d 1047 ( 1971 )


King Broadcasting Co. v. Commissioner , 48 T.C. 542 ( 1967 )


Miller v. Commissioner , 48 T.C. 649 ( 1967 )


Kathman v. Commissioner , 50 T.C. 125 ( 1968 )


Fraser v. Commissioner , 64 T.C. 41 ( 1975 )


Kingsbury v. Commissioner , 65 T.C. 1068 ( 1976 )


Stotis v. Commissioner , 72 T.C.M. 704 ( 1996 )


Estate of Israel v. Commissioner , 108 T.C. 208 ( 1997 )