This opinion cited by 13 cases:

b-forman-company-inc-v-commissioner-of-internal-revenue-mccurdy , 453 F.2d 1144 ( 1972 )


Van Pickerill & Sons, Incorporated v. United States , 445 F.2d 918 ( 1971 )


Byrne v. Commissioner , 65 T.C. 473 ( 1975 )


George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue , 731 F.2d 1417 ( 1984 )


Childers Distributing Co. v. Commissioner , 46 T.C.M. 3 ( 1983 )


B. Forman Co. v. Commissioner , 54 T.C. 912 ( 1970 )


Merians v. Commissioner , 60 T.C. 187 ( 1973 )


Gawler v. Commissioner , 60 T.C. 647 ( 1973 )


Epp v. Commissioner , 78 T.C. 801 ( 1982 )


Estate of Davis v. Commissioner , 79 T.C. 503 ( 1982 )


Luman v. Commissioner , 79 T.C. 846 ( 1982 )


Professional Services v. Commissioner , 79 T.C. 888 ( 1982 )


Gordon v. Commissioner , 85 T.C. 309 ( 1985 )