This opinion cited by 14 cases:

United Telecommunications, Inc. (Formerly United Utilities, Incorporated) v. Commissioner of Internal Revenue , 589 F.2d 1383 ( 1978 )


Standard Life & Accident Insurance Company v. Commissioner of Internal Revenue , 525 F.2d 786 ( 1976 )


Sun Company Inc. And Subsidiaries (Consolidated) v. Commissioner of Internal Revenue , 677 F.2d 294 ( 1982 )


morgan-p-koerner-and-juanita-b-koerner-who-individually-and-as-class , 550 F.2d 1362 ( 1977 )


Medco Products Co., Inc. v. Commissioner of Internal Revenue , 523 F.2d 137 ( 1975 )


McMartin Industries, Inc. v. Richard P. Vinal, District Director of Internal Revenue, and United States of America, Intervenor-Appellant , 441 F.2d 1274 ( 1971 )


Burdette v. Commissioner , 34 T.C.M. 610 ( 1975 )


Cottingham v. Commissioner , 63 T.C. 695 ( 1975 )


Keeler v. Commissioner , 70 T.C. 279 ( 1978 )


Tamko Asphalt Products, Inc. v. Commissioner , 1 Employee Benefits Cas. (BNA) 2016 ( 1979 )


Gulf Oil Corp. v. Commissioner , 87 T.C. 324 ( 1986 )


Alexander v. Commissioner , 38 T.C.M. 969 ( 1979 )


Northern California Small Business Assistants Inc. v. Commissioner , 153 T.C. No. 4 ( 2019 )


Northern California Small Business Assistants Inc. v. Commissioner , 153 T.C. No. 4 ( 2019 )