This opinion cited by 25 cases:

No. 73-1756 , 508 F.2d 462 ( 1975 )


The Piedmont Corporation v. Commissioner of Internal Revenue , 388 F.2d 886 ( 1968 )


J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner of Internal Revenue , 387 F.2d 451 ( 1967 )


William S. Peterson and Betty M. Peterson v. Commissioner of Internal Revenue , 380 F.2d 1 ( 1967 )


Gyro Engineering Corporation, a California Corporation v. United States , 417 F.2d 437 ( 1969 )


Prentis v. United States , 273 F. Supp. 460 ( 1967 )


Harbour Properties, Inc. v. Commissioner , 32 T.C.M. 580 ( 1973 )


Nye v. Commissioner , 50 T.C. 203 ( 1968 )


Deseret News Publishing Co. v. Commissioner , 34 T.C.M. 714 ( 1975 )


Gyro Engineering Corp. v. Commissioner , 33 T.C.M. 1343 ( 1974 )


Estate of Lammerts v. Commissioner , 54 T.C. 420 ( 1970 )


Lagerquist v. Commissioner , 53 T.C.M. 530 ( 1987 )


Adams v. Commissioner , 58 T.C. 41 ( 1972 )


Morris v. Commissioner , 59 T.C. 21 ( 1972 )


Stanley, Inc. v. Schuster , 295 F. Supp. 812 ( 1969 )


Scallen v. Commissioner , 54 T.C.M. 177 ( 1987 )


Piedmont Corp. v. Commissioner , 25 T.C.M. 1344 ( 1966 )


Hayutin v. Commissioner , 31 T.C.M. 509 ( 1972 )


Fleming v. Commissioner , 25 T.C.M. 1284 ( 1966 )


Hutchins Standard Service v. Commissioner , 41 T.C.M. 777 ( 1981 )