This opinion cited by 21 cases:

Real Estate Investment Trust of America v. Commissioner of Internal Revenue , 334 F.2d 986 ( 1964 )


First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee , 669 F.2d 1342 ( 1982 )


Simon Jaglom and Marie Jaglom v. Commissioner of Internal Revenue , 303 F.2d 847 ( 1962 )


w-palmer-dixon-helen-j-gernon-and-helene-g-hirson-as-executrices-of , 333 F.2d 1016 ( 1964 )


Joseph I. Lubin and Evelyn J. Lubin, and Estate of Joseph Eisner, Deceased, Helen Eisner, and Helen Eisner v. Commissioner of Internal Revenue , 335 F.2d 209 ( 1964 )


Midland-Ross Corporation v. United States , 335 F.2d 561 ( 1964 )


oscar-s-and-leona-w-pattiz-v-united-states-of-america-alex-deutsch-and , 311 F.2d 947 ( 1963 )


Brook v. Commissioner , 23 T.C.M. 1730 ( 1964 )


Commissioner v. National Alfalfa Dehydrating & Milling Co. , 94 S. Ct. 2129 ( 1974 )


Marin Canalways & Development Co. v. Commissioner , 20 T.C.M. 1705 ( 1961 )


Evwalt Development Corp. v. Commissioner , 22 T.C.M. 220 ( 1963 )


Leavin v. Commissioner , 37 T.C. 766 ( 1962 )


Baker Commodities, Inc. v. Commissioner , 48 T.C. 374 ( 1967 )


Dixon v. United States , 224 F. Supp. 358 ( 1963 )


Schwartz v. Commissioner , 40 T.C. 191 ( 1963 )


Jones v. Commissioner , 40 T.C. 249 ( 1963 )


Curry v. Commissioner , 43 T.C. 667 ( 1965 )


Bolnick v. Commissioner , 44 T.C. 245 ( 1965 )


Barton Theatre Co. v. Commissioner , 40 T.C.M. 198 ( 1980 )


Real Estate Inv. Trust v. Commissioner , 40 T.C. 921 ( 1963 )