This opinion cited by 16 cases:
Realty Loan Corporation v. Commissioner of Internal Revenue, Realty Loan Corporation v. Commissioner of Internal Revenue , 478 F.2d 1049 ( 1973 )
Wales v. Commissioner , 37 T.C.M. 550 ( 1978 )
Grow v. Commissioner , 80 T.C. 314 ( 1983 )
Woodman v. Commissioner , 36 T.C.M. 121 ( 1977 )
Frick v. Commissioner , 35 T.C.M. 1572 ( 1976 )
Hallcraft Homes, Inc. v. Commissioner , 40 T.C. 199 ( 1963 )
Kingsbury v. Commissioner , 65 T.C. 1068 ( 1976 )
Estate of Emerson v. Commissioner , 67 T.C. 612 ( 1977 )
Leahy v. Commissioner , 87 T.C. 56 ( 1986 )
Hicks v. Commissioner , 38 T.C.M. 457 ( 1979 )
Bromley v. Commissioner , 23 T.C.M. 1936 ( 1964 )
Kovens v. Commissioner , 46 T.C.M. 657 ( 1983 )
Jacobs v. Commissioner , 51 T.C.M. 105 ( 1985 )
Dorsey v. Commissioner , 49 T.C. 606 ( 1968 )
Roe v. Commissioner , 24 T.C.M. 528 ( 1965 )
Rogers v. Commissioner , 24 T.C.M. 36 ( 1965 )