This opinion cited by 43 cases:

philip-taylor-v-commissioner-of-internal-revenue-philip-taylor-v , 445 F.2d 455 ( 1971 )


philip-taylor-v-commissioner-of-internal-revenue-philip-taylor-v , 445 F.2d 455 ( 1971 )


Commissioner of Internal Revenue v. State-Adams Corporation , 283 F.2d 395 ( 1960 )


T. M. Britt and Jane Britt v. The United States of America , 431 F.2d 227 ( 1970 )


Elot H. Raffety Farms, Inc. v. United States , 511 F.2d 1234 ( 1975 )


James Realty Company, a Corporation v. United States , 280 F.2d 394 ( 1960 )


Shea v. Commissioner , 79 T.C.M. 2112 ( 2000 )


Young Auto Parts v. Commissioner , 27 T.C.M. 778 ( 1968 )


McDonald v. Commissioner , 68 T.C.M. 1400 ( 1994 )


Ford v. Commissioner , 46 T.C.M. 1353 ( 1983 )


K-C Land Co. v. Commissioner , 19 T.C.M. 183 ( 1960 )


Shaw Construction Company v. Commissioner of Internal Revenue , 323 F.2d 316 ( 1963 )


Northern Pacific Railway Company, Transferee of Northwestern Improvement Company v. The United States , 378 F.2d 686 ( 1967 )


Morris v. Dept. of Taxation , 82 N.Y.2d 135 ( 1993 )


Central Bank Co. v. Commissioner , 23 T.C.M. 1565 ( 1964 )


Bertoli v. Commissioner , 103 T.C. 501 ( 1994 )


Kimbrell v. Commissioner , 24 T.C.M. 602 ( 1965 )


Greer v. Commissioner , 21 T.C.M. 998 ( 1962 )


Rogers v. Commissioner , 34 T.C.M. 1254 ( 1975 )


Pickus v. Commissioner , 22 T.C.M. 1791 ( 1963 )