This opinion cited by 25 cases:

Warren Service Corp. v. Commissioner of Internal Rev. , 110 F.2d 723 ( 1940 )


De Guire v. Higgins , 159 F.2d 921 ( 1947 )


jack-f-kitchin-and-wilma-h-kitchin-kitchin-equipment-comapny-of , 353 F.2d 13 ( 1965 )


Hunter v. Commissioner of Internal Revenue , 140 F.2d 954 ( 1944 )


United States v. Eversman , 133 F.2d 261 ( 1943 )


jack-f-kitchin-and-wilma-h-kitchin-kitchin-equipment-company-of , 340 F.2d 895 ( 1965 )


Federal Home Loan Mortgage Corporation v. Commissioner , 125 T.C. No. 12 ( 2005 )


Angelus Funeral Home v. Commissioner of Internal Revenue , 407 F.2d 210 ( 1969 )


Paul D. Dunlap and Shirley A. Dunlap, Hawkeye Bancorporation v. Commissioner of Internal Revenue , 670 F.2d 785 ( 1982 )


Helmer v. Commissioner , 34 T.C.M. 727 ( 1975 )


Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal Revenue , 765 F.2d 643 ( 1985 )


William Q. Boyce, Individually and as of the Will and Estate of Ida Mae Boyce, Deceased v. The United States , 405 F.2d 526 ( 1968 )


Biocraft Laboratories, Inc. v. Commissioner , 40 T.C.M. 734 ( 1980 )


Perma-Rock Products, Inc. v. United States , 373 F. Supp. 159 ( 1973 )


Rosenberg v. Commissioner , 37 T.C.M. 1263 ( 1978 )


Goldberg v. Commissioner , 73 T.C.M. 1988 ( 1997 )


Fed. Home Loan Mortg. Corp. v. Comm'r , 125 T.C. 248 ( 2005 )


Dill Co. v. Commissioner , 33 T.C. 196 ( 1959 )


Estate of McKelvey v. Comm'r , 2017 U.S. Tax Ct. LEXIS 14 ( 2017 )


Hicks v. Commissioner , 37 T.C.M. 1540 ( 1978 )