This opinion cited by 138 cases:
Smith-Dodd Businessman's Asso. v. Commissioner , 65 T.C. 620 ( 1975 )
Armantrout v. Commissioner , 67 T.C. 996 ( 1977 )
Kolom v. Comm'r , 71 T.C. 235 ( 1978 )
Pagel, Inc. v. Commissioner , 91 T.C. 200 ( 1988 )
Tennessee Secur., Inc. v. Commissioner , 37 T.C.M. 1803 ( 1978 )
McNatt v. Commissioner , 21 T.C.M. 542 ( 1962 )
Robertson v. Commissioner , 6 T.C. 1060 ( 1946 )
Pioneer Parachute Co. v. Commissioner , 6 T.C. 1246 ( 1946 )
Worthy v. Commissioner , 62 T.C. 303 ( 1974 )
Greenspun v. Commissioner , 72 T.C. 931 ( 1979 )
Green v. Commissioner , 74 T.C. 1229 ( 1980 )
Simmonds Precision Prods. v. Comm'r , 75 T.C. 103 ( 1980 )
Strauss v. Commissioner , 8 T.C. 1058 ( 1947 )
Van Dusen v. Commissioner , 8 T.C. 388 ( 1947 )
Aspegren v. Commissioner , 51 T.C. 945 ( 1969 )
Frost v. Commissioner , 52 T.C. 89 ( 1969 )
Frank v. Commissioner , 54 T.C. 75 ( 1970 )
Falconer v. Commissioner , 40 T.C. 1011 ( 1963 )
Le Vant v. Commissioner , 45 T.C. 185 ( 1965 )
Baan v. Commissioner , 45 T.C. 71 ( 1965 )
