This opinion cited by 11 cases:

Henry B. Peacock, Jr. v. Commissioner of Internal Revenue , 256 F.2d 160 ( 1958 )


Dante and Sandi Perano v. Commissioner , 130 T.C. No. 8 ( 2008 )


Heyward v. Commissioner , 36 T.C. 739 ( 1961 )


Mazzocchi Bus Co. v. Commissioner , 65 T.C.M. 1858 ( 1993 )


MANNING v. COMMISSIONER , 65 T.C.M. 2221 ( 1993 )


Arenstein v. Commissioner , 66 T.C.M. 282 ( 1993 )


Perano v. Comm'r , 130 T.C. 93 ( 2008 )


McBride v. Commissioner (A) , 50 T.C. 1 ( 1968 )


Greenspun v. Commissioner , 72 T.C. 931 ( 1979 )


Webb v. Commissioner , 67 T.C. 1008 ( 1977 )


Melvin v. Commissioner , 88 T.C. 63 ( 1987 )