This opinion cited by 16 cases:

Main Line Distributors, Inc. v. Commissioner of Internal Revenue , 321 F.2d 562 ( 1963 )


General Bancshares Corporation v. Commissioner of Internal Revenue , 326 F.2d 712 ( 1964 )


Finney v. Commissioner , 39 T.C.M. 938 ( 1980 )


Arditto v. Commissioner , 30 T.C.M. 866 ( 1971 )


Iowa Southern Utilities Company, a Corporation v. Commissioner of Internal Revenue , 333 F.2d 382 ( 1964 )


United States v. General Bancshares Corporation, General Bancshares Corporation v. United States , 388 F.2d 184 ( 1968 )


Hymel v. Commissioner , 49 T.C.M. 1313 ( 1985 )


FRYER v. COMMISSIONER , 33 T.C.M. 403 ( 1974 )


Robinson v. Commissioner , 22 T.C.M. 1043 ( 1963 )


Barber v. Commissioner , 31 T.C.M. 234 ( 1972 )


Henry v. Commissioner , 36 T.C. 879 ( 1961 )


Reed v. Commissioner , 35 T.C. 199 ( 1960 )


Maness v. Commissioner , 54 T.C. 1602 ( 1970 )


Carey v. Commissioner , 56 T.C. 477 ( 1971 )


Martino v. Commissioner , 62 T.C. 840 ( 1974 )


Holland v. Commissioner , 51 T.C.M. 172 ( 1985 )