This opinion cited by 17 cases:

estate-of-robert-a-goodall-deceased-c-m-goodall-v-commissioner-of , 391 F.2d 775 ( 1968 )


Olson v. Comm'r , 88 T.C.M. 185 ( 2004 )


Harrison v. Commissioner , 59 T.C. 578 ( 1973 )


Wilmont Fleming Engineering Co. v. Commissioner , 65 T.C. 847 ( 1976 )


Roth v. Commissioner , 36 T.C.M. 1742 ( 1977 )


Ziegler v. Commissioner , 49 T.C.M. 182 ( 1984 )


L. C. Bohart Plumbing & Heating Co. v. Commissioner , 64 T.C. 602 ( 1975 )


Wiles v. Commissioner , 60 T.C. 56 ( 1973 )


Hoeme v. Commissioner , 63 T.C. 18 ( 1974 )


Benson v. Commissioner , 76 T.C. 1040 ( 1981 )


Dellacroce v. Commissioner , 83 T.C. 269 ( 1984 )


Standley v. Commissioner , 99 T.C. 259 ( 1992 )


Butler v. Comm'r , 84 T.C.M. 681 ( 2002 )


I.L. Constr., Inc. v. Commissioner , 57 T.C.M. 264 ( 1989 )


Guest v. Commissioner , 77 T.C. 9 ( 1981 )


Doggett v. Commissioner , 66 T.C. 101 ( 1976 )


Wyman-Gordon Co. v. Commissioner , 89 T.C. 207 ( 1987 )