This opinion cited by 8 cases:

Thomas Worcester v. Commissioner of Internal Revenue , 370 F.2d 713 ( 1966 )


Claude L. Crepeau v. Commissioner of Internal Revenue , 438 F.2d 1228 ( 1971 )


Fall River Gas Appliance Company, Inc. v. Commissioner of Internal Revenue , 349 F.2d 515 ( 1965 )


Lawrence A. Ehrhart v. Commissioner of Internal Revenue, Thomas P. Tierney v. Commissioner of Internal Revenue , 470 F.2d 940 ( 1973 )


The Cheyenne Newspapers, Inc. v. Commissioner of Internal Revenue , 494 F.2d 429 ( 1974 )


Marie's Shoppe, Inc. v. Commissioner , 36 T.C.M. 1548 ( 1977 )


House Beautiful Homes, Inc. v. Commissioner , 26 T.C.M. 261 ( 1967 )


Motor Fuel Carriers, Inc. v. Commissioner , 34 T.C.M. 1290 ( 1975 )