This opinion cited by 38 cases:

Felix v. Commissioner , 41 T.C.M. 1040 ( 1981 )


Teller v. Commissioner , 64 T.C.M. 166 ( 1992 )


Freitas v. Commissioner , 25 T.C.M. 545 ( 1966 )


Hartman v. Commissioner , 34 T.C. 1085 ( 1960 )


Farber v. Commissioner , 36 T.C. 1142 ( 1961 )


Fairfax County Economic Development Authority v. Commissioner , 77 T.C. 546 ( 1981 )


Sproul Realty Co. v. Commissioner , 38 T.C. 844 ( 1962 )


Payne v. Commissioner , 30 T.C. 1044 ( 1958 )


Jacobson v. Commissioner , 32 T.C. 893 ( 1959 )


Pomponio v. Commissioner , 33 T.C. 1072 ( 1960 )


Lowery v. Commissioner , 39 T.C. 959 ( 1963 )


Benedek v. Commissoner , 50 T.C. 732 ( 1968 )


F. T. S. Associates, Inc. v. Commissioner , 58 T.C. 207 ( 1972 )


Tobias v. Commissioner , 40 T.C. 84 ( 1963 )


Southwest Properties, Inc. v. Commissioner , 38 T.C. 97 ( 1962 )


Bryan v. Commissioner , 32 T.C. 104 ( 1959 )


Kelley v. Commissioner , 32 T.C. 135 ( 1959 )


Spangler v. Commissioner , 32 T.C. 782 ( 1959 )