This opinion cites 8 cases:

Commissioner of Internal Revenue v. Pepsi-Cola Niagara Bottling Corporation , 399 F.2d 390 ( 1968 )


george-loevsky-and-ruth-loevsky-in-no-71-1914-v-commissioner-of-internal , 471 F.2d 1178 ( 1973 )


Time Oil Company v. Commissioner of Internal Revenue , 258 F.2d 237 ( 1958 )


Time Oil Co., a Corporation v. Commissioner of Internal Revenue , 294 F.2d 667 ( 1961 )


Cornell-Young Company v. United States of America, MacOn Prestressed Concrete Company v. United States , 469 F.2d 1318 ( 1972 )


John Duguid & Sons, Inc. v. United States , 278 F. Supp. 101 ( 1967 )


Ed & Jim Fleitz, Inc. v. Commissioner , 50 T.C. 384 ( 1968 )


Loevsky v. Commissioner , 55 T.C. 1144 ( 1971 )