This opinion cited by 10 cases:

John P. And Alice Bongiovanni v. Commissioner of Internal Revenue , 470 F.2d 921 ( 1972 )


Seggerman Farms Inc v. CIR , 308 F.3d 803 ( 2002 )


SEGGERMAN FARMS, INC. v. COMMISSIONER , 81 T.C.M. 1543 ( 2001 )


Wilford E. Thatcher v. Commissioner of Internal Revenue , 533 F.2d 1114 ( 1976 )


Raich v. Commissioner , 46 T.C. 604 ( 1966 )


Alderman v. Commissioner , 55 T.C. 662 ( 1971 )


Wiebusch v. Commissioner , 59 T.C. 777 ( 1973 )


Thatcher v. Commissioner , 61 T.C. 28 ( 1973 )


Simpson v. Commissioner , 43 T.C. 900 ( 1965 )


Smith v. Commissioner , 84 T.C. 889 ( 1985 )