This opinion cited by 12 cases:

H. And G. Industries, Inc. And Subsidiaries v. Commissioner of Internal Revenue , 495 F.2d 653 ( 1974 )


John M. Briley and Dorothy D. Briley v. United States , 298 F.2d 161 ( 1962 )


Newell v. Comm'r , 2012 Tax Ct. Summary LEXIS 54 ( 2012 )


Perry v. Commissioner of Internal Revenue , 152 F.2d 183 ( 1945 )


Hill's Estate v. Maloney , 58 F. Supp. 164 ( 1944 )


Strauss v. United States , 199 F. Supp. 845 ( 1961 )


U.S. Bancorp and Its Consolidated Subsidiaries v. Commissioner , 111 T.C. No. 10 ( 1998 )


Action Distributing Co. v. Commissioner , 53 T.C.M. 1490 ( 1987 )


Norwalk v. Commissioner , 76 T.C.M. 208 ( 1998 )


T.J. ENTERPRISES v. COMMISSIONER OF INTERNAL REVENUE , 101 T.C. 581 ( 1993 )


Longo v. Commissioner , 27 T.C.M. 1075 ( 1968 )


U.S. Bancorp v. Commissioner , 111 T.C. 231 ( 1998 )