This opinion cited by 15 cases:

LeFever v. Commissioner , 100 F.3d 778 ( 1996 )


Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. Scaife , 184 F.2d 157 ( 1950 )


USM Corp. v. Arthur D. Little Systems, Inc. , 28 Mass. App. Ct. 108 ( 1989 )


Interlochen Company, Inc. v. Commissioner of Internal Revenue , 232 F.2d 873 ( 1956 )


Clinton St. Clair and Don Bills v. Exeter Exploration Company , 671 F.2d 1091 ( 1982 )


Totah Drilling Company v. Abraham , 64 N.M. 380 ( 1958 )


Deviney Constr. Co. v. Commissioner , 36 T.C.M. 413 ( 1977 )


McCulloch Corp. v. Commissioner , 48 T.C.M. 802 ( 1984 )


Stanton v. Comm'r , 26 T.C.M. 191 ( 1967 )


Caltex Oil Venture, Caltex Management Corporation, Tax Matters Partner v. Commissioner , 138 T.C. 18 ( 2012 )


Caltex Oil Venture v. Comm'r , 138 T.C. 18 ( 2012 )


Mayfair Minerals, Inc. v. Commissioner , 56 T.C. 82 ( 1971 )


Unvert v. Commissioner , 72 T.C. 807 ( 1979 )


Stoltz, Wagner & Brown v. Cimarron Exploration Co. , 564 F. Supp. 840 ( 1981 )


Ruth v. Commissioner , 46 T.C.M. 1484 ( 1983 )