This opinion cited by 29 cases:

C. F. Mueller Company v. Commissioner of Internal Revenue , 479 F.2d 678 ( 1973 )


George Gardiner Green and Eleanor T. Green, Plaintiffs-Appellants-Cross v. United States of America, Defendant-Appellee-Cross , 460 F.2d 412 ( 1972 )


Monroe Zipp and Helen Zipp v. Commissioner of Internal Revenue, Bernard Zipp and Jean B. Zipp v. Commissioner of Internal Revenue , 259 F.2d 119 ( 1958 )


Irving Sachs v. Commissioner of Internal Revenue , 277 F.2d 879 ( 1960 )


William J. Sullivan and Georgia K. Sullivan v. United States , 363 F.2d 724 ( 1966 )


william-wells-lee-james-a-yeoham-and-velma-yeoham-leslie-e-stiles-and , 360 F.2d 665 ( 1966 )


BECK v. COMMISSIONER , 82 T.C.M. 738 ( 2001 )


Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 61 ( 2018 )


Qualley v. Commissioner , 35 T.C.M. 887 ( 1976 )


Hufnagle v. Commissioner , 51 T.C.M. 694 ( 1986 )


Knipe v. Commissioner , 24 T.C.M. 668 ( 1965 )


Morrison Industries, Inc. v. Commissioner , 21 T.C.M. 853 ( 1962 )


First National Bank of Omaha v. United States , 276 F. Supp. 905 ( 1967 )


Rosenbaum v. Commissioner , 45 T.C.M. 825 ( 1983 )


Epstein v. Commissioner , 53 T.C. 459 ( 1969 )


PPG Indus., Inc. v. Commissioner , 55 T.C. 928 ( 1970 )


Gray v. Commissioner , 56 T.C. 1032 ( 1971 )


Glenn-Minnich Clothing Co. v. Commissioner , 19 T.C.M. 1131 ( 1960 )


PPG Industries, Inc. v. Commissioner , 29 T.C.M. 1710 ( 1970 )


Cox Enters. & Subsidiaries v. Comm'r , 97 T.C.M. 1767 ( 2009 )