This opinion cited by 24 cases:

A. J. Industries, Inc. v. United States , 503 F.2d 660 ( 1974 )


Stanley Burke v. Commissioner of Internal Revenue , 283 F.2d 487 ( 1960 )


Joshua M. Yaguda & Joeli Yaguda ( 2022 )


Berry v. Crouse , 376 S.W.2d 107 ( 1964 )


Frito-Lay, Inc. v. United States , 209 F. Supp. 886 ( 1962 )


John R. Thompson Co. v. United States , 338 F. Supp. 770 ( 1971 )


McKissack v. Commissioner , 28 T.C.M. 557 ( 1969 )


Johnson v. Commissioner , 21 T.C.M. 1126 ( 1962 )


Phillips Petroleum Co. v. Commissioner , 61 T.C.M. 2836 ( 1991 )


Home News Publishing Co. v. Commissioner , 28 T.C.M. 834 ( 1969 )


West Virginia N. R. Co. v. Commissioner , 18 T.C.M. 975 ( 1959 )


Healey v. Commissioner , 71 T.C.M. 3148 ( 1996 )


New England Tank Industries, Inc. v. Commissioner , 50 T.C. 771 ( 1968 )


Orozco v. Commissioner , 68 T.C.M. 472 ( 1994 )


Van Valkenburgh v. Commissioner , 26 T.C.M. 753 ( 1967 )


I. Lewis Corp. v. Commissioner , 22 T.C.M. 35 ( 1963 )


Citron v. Commissioner , 97 T.C. 200 ( 1991 )


Daniel v. Commissioner , 37 T.C.M. 1180 ( 1978 )


Alberico v. Commissioner , 70 T.C.M. 1320 ( 1995 )


Allen v. Commissioner , 67 T.C.M. 2696 ( 1994 )