This opinion cited by 138 cases:

Clark v. Commissioner , 30 T.C.M. 259 ( 1971 )


Pantasote Leather Co. v. Commissioner , 12 T.C. 635 ( 1949 )


Development Corp. of America v. Commissioner , 55 T.C.M. 455 ( 1988 )


Gage Bros. & Co. v. Commissioner , 13 T.C. 472 ( 1949 )


Standard Coal, Inc. v. Commissioner , 20 T.C. 208 ( 1953 )


Howard v. Commissioner , 24 T.C. 792 ( 1955 )


Untitled Texas Attorney General Opinion ( 1977 )


Opinion No. ( 2008 )


Opinion No. ( 1977 )


Reef Corp. v. Commissioner , 24 T.C.M. 379 ( 1965 )


Estate of Smith v. Commissioner , 63 T.C. 722 ( 1975 )


Bunker Hill & Sullivan Mining & Concentrating Co. v. Commissioner , 1 T.C. 1057 ( 1943 )


Estate of Lammerts v. Commissioner , 54 T.C. 420 ( 1970 )


Yoc Heating Corp. v. Commissioner , 61 T.C. 168 ( 1973 )


Principal Life Insurance Company and Subsidiaries v. United States , 116 Fed. Cl. 82 ( 2014 )


S. L. Nusbaum & Co. v. Atlantic Virginia Realty Corp. , 206 Va. 673 ( 1966 )


Civic Center Finance Co. v. Kuhl , 83 F. Supp. 251 ( 1948 )


Grede Foundries, Inc. v. United States , 202 F. Supp. 263 ( 1962 )