This opinion cited by 14 cases:

mihran-demirjian-and-mabel-demirjian-v-commissioner-of-internal-revenue , 457 F.2d 1 ( 1972 )


William K. Edmister and Elizabeth Edmister v. Commissioner of Internal Revenue , 391 F.2d 584 ( 1968 )


Catalano v. Commissioner , 76 T.C.M. 1029 ( 1998 )


Varner v. Commissioner , 32 T.C.M. 97 ( 1973 )


American Processing and Sales Company v. The United States , 371 F.2d 842 ( 1967 )


Alexander Shokai, Inc. v. Commissioner , 63 T.C.M. 1870 ( 1992 )


Schiff v. Commissioner , 41 T.C.M. 659 ( 1980 )


K & K Veterinary Supply, Inc. v. Commissioner , 2013 T.C. Memo. 84 ( 2013 )


K & K Veterinary Supply, Inc. v. Comm'r , 105 T.C.M. 1522 ( 2013 )


Clayton v. Commissioner , 42 T.C.M. 670 ( 1981 )


Garrison v. Commissioner , 52 T.C. 281 ( 1969 )


Georgia-Pacific Corp. v. Commissioner , 63 T.C. 790 ( 1975 )


Consolidated Foods Corp. v. Commissioner , 66 T.C. 436 ( 1976 )


Nat'l Underwriters v. Comm'r , 33 T.C.M. 49 ( 1974 )