This opinion cited by 17 cases:

Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal Revenue , 364 F.2d 734 ( 1966 )


Lucky Stores, Inc. And Subsidiaries v. Commissioner of Internal Revenue , 153 F.3d 964 ( 1998 )


Karl F. Knetsch and Eva Fay Knetsch v. The United States , 348 F.2d 932 ( 1965 )


Eugene R. Thrash v. A. J. O'donnell, Jr., District Director, Internal Revenue Service, United States of America, Intervenor-Appellant , 448 F.2d 886 ( 1971 )


International Business MacHines Corporation v. The United States , 343 F.2d 914 ( 1965 )


Norton v. Commissioner , 29 T.C.M. 1257 ( 1970 )


Sumner E. And Barbara P. Brown v. The United States , 396 F.2d 459 ( 1968 )


Caulkins v. Commissioner , 48 T.C.M. 1182 ( 1984 )


Richardson v. Commissioner , 64 T.C. 621 ( 1975 )


Davis v. Commissioner , 65 T.C. 1014 ( 1976 )


McLane v. Commissioner , 46 T.C. 140 ( 1966 )


Jaggard v. Commissioner , 76 T.C. 222 ( 1981 )


Larson v. Commissioner , 66 T.C. 159 ( 1976 )


Rosenthal v. Commissioner , 29 T.C.M. 1521 ( 1970 )


Estate of Melcher v. Commissioner , 29 T.C.M. 1010 ( 1970 )


Interneighborhood Housing Corp. v. Commissioner , 45 T.C.M. 115 ( 1982 )