This opinion cited by 25 cases:

Oliver v. United States , 193 F. Supp. 930 ( 1961 )


Weil v. Commissioner of Internal Revenue , 173 F.2d 805 ( 1949 )


United Dairy Farmers, Inc. v. United States , 267 F.3d 510 ( 2001 )


Wells Fargo & Company and Subsidiaries v. Commissioner of Internal Revenue , 224 F.3d 874 ( 2000 )


Eugene H. Buder, of the Estate of Oscar E. Buder, Deceased, and Eugenia H. Buder v. United States , 354 F.2d 941 ( 1966 )


Bennett v. Commissioner of Internal Revenue , 139 F.2d 961 ( 1944 )


Francis v. Commissioner , 36 T.C.M. 704 ( 1977 )


David J. Lychuk and Mary K. Lychuk v. Commissioner , 116 T.C. No. 27 ( 2001 )


Santa Fe Pacific Gold Company and Subsidiaries, By and Through Its Successor in Interest Newmont USA Limited v. Commissioner , 132 T.C. No. 12 ( 2009 )


Schaevitz v. Commissioner , 30 T.C.M. 823 ( 1971 )


Habeeb v. Commissioner , 35 T.C.M. 1134 ( 1976 )


Gaines v. Commissioner , 45 T.C.M. 363 ( 1982 )


Wells Fargo & Co. v. Commissioner IR ( 2000 )


F. D. Bissett & Son, Inc. v. Commissioner , 56 T.C. 453 ( 1971 )


Cagle v. Commissioner , 63 T.C. 86 ( 1974 )


Perlmutter v. Commissioner , 44 T.C. 382 ( 1965 )


Dunlap v. Commissioner , 74 T.C. 1377 ( 1980 )


Estate of Buder v. Commissioner , 22 T.C.M. 300 ( 1963 )


Bullock's Dep't Store v. Comm'r , 32 T.C.M. 1168 ( 1973 )


Platzer v. Commissioner , 43 T.C.M. 150 ( 1981 )