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 )