This opinion cited by 22 cases:
Capital Video Corp. v. Commissioner , 311 F.3d 458 ( 2002 )
Estate of Sam E. Broadhead, Deceased v. Commissioner of Internal Revenue , 391 F.2d 841 ( 1968 )
John A. Garcia & Jamie Garcia v. Commissioner , 2018 T.C. Summary Opinion 38 ( 2018 )
estate-of-robert-a-goodall-deceased-c-m-goodall-v-commissioner-of , 391 F.2d 775 ( 1968 )
J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )
Rhoades Oil Co. v. Commissioner , 50 T.C.M. 294 ( 1985 )
Erhard Seminars Training v. Commissioner , 52 T.C.M. 890 ( 1986 )
Concord Instruments Corp. v. Commissioner , 67 T.C.M. 3036 ( 1994 )
Atlantic Commerce & Shipping Co. v. Commissioner , 32 T.C.M. 473 ( 1973 )
Bohac Agency, Inc. v. Commissioner , 30 T.C.M. 979 ( 1971 )
Alma Piston Co. v. Commissioner , 35 T.C.M. 464 ( 1976 )
AMW Invs. v. Commissioner , 71 T.C.M. 3047 ( 1996 )
Steelmasters, Inc. v. Commissioner , 35 T.C.M. 1460 ( 1976 )
Cheyenne Newspapers, Inc. v. Commissioner , 32 T.C.M. 234 ( 1973 )
Chatham Corp. v. Commissioner , 48 T.C. 145 ( 1967 )
Alex Brown, Inc. v. Commissioner , 60 T.C. 364 ( 1973 )
Chaney & Hope, Inc. v. Commissioner , 80 T.C. 263 ( 1983 )
Thompson Engineering Co. v. Commissioner , 80 T.C. 672 ( 1983 )
Proctor v. Commissioner , 42 T.C.M. 725 ( 1981 )
Charles O. Finley & Co. v. Commissioner , 44 T.C.M. 225 ( 1982 )
