This opinion cited by 29 cases:

American Can Company v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. American Can Company , 317 F.2d 604 ( 1963 )


Catherine K. Poorbaugh v. United States , 423 F.2d 157 ( 1970 )


The Doric Company, Transferee of Kellerblock Corporation, Dissolved v. Commissioner of Internal Revenue , 341 F.2d 967 ( 1965 )


United States Steel Corporation v. The United States , 367 F.2d 399 ( 1966 )


Herbert S. Witte v. Commissioner of Internal Revenue , 513 F.2d 391 ( 1975 )


john-wanamaker-philadelphia-inc-v-the-united-states-john-wanamaker , 359 F.2d 437 ( 1966 )


MORGANSTEIN v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 100 ( 2002 )


Capital One Financial Corporation and Subsidiaries v. Commissioner , 130 T.C. No. 11 ( 2008 )


Nebeker v. Comm'r , 112 T.C.M. 233 ( 2016 )


Hall v. Commissioner , 35 T.C.M. 1399 ( 1976 )


Hackensack Water Company v. The United States , 352 F.2d 807 ( 1965 )


Van Valkenburgh v. Commissioner , 26 T.C.M. 753 ( 1967 )


Capital One Fin. Corp. v. Comm'r , 130 T.C. 147 ( 2008 )


Vaughn v. Commissioner , 52 T.C.M. 1133 ( 1986 )


Barber v. Commissioner , 64 T.C. 314 ( 1975 )


Shepherd Constr. Co. v. Commissioner , 51 T.C. 890 ( 1969 )


H. F. Campbell Co. v. Commissioner , 53 T.C. 439 ( 1969 )


Ryan v. Commissioner , 42 T.C. 386 ( 1964 )


Evans v. Commissioner , 55 T.C.M. 902 ( 1988 )


Sunoco, Inc. v. Comm'r , 87 T.C.M. 937 ( 2004 )