This opinion cited by 11 cases:

Isaac G. Johnson & Co. v. United States , 149 F.2d 851 ( 1945 )


Blaine M. And Virginia C. Madden v. Commissioner of Internal Revenue , 514 F.2d 1149 ( 1975 )


Charlie Sturgill Motor Co. v. Commissioner , 32 T.C.M. 1336 ( 1973 )


Brown-Forman Distillers Corp. v. United States , 132 F. Supp. 711 ( 1955 )


Ruoff v. Commissioner , 30 T.C. 204 ( 1958 )


Cartan v. Commissioner , 30 T.C. 308 ( 1958 )


Dustin v. Commissioner , 53 T.C. 491 ( 1969 )


Montgomery Co. v. Commissioner , 54 T.C. 986 ( 1970 )


Madden v. Commissioner , 57 T.C. 513 ( 1972 )


Soelling v. Commissioner , 70 T.C. 1052 ( 1978 )


Wallace v. Commissioner , 48 T.C.M. 157 ( 1984 )