This opinion cited by 10 cases:

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


walter-j-mary-ann-russell-86-1679-cannonsburg-skiing-corporation , 832 F.2d 349 ( 1987 )


broadview-lumber-co-inc-plaintiff-appellant-cross-appellee-v-united , 561 F.2d 698 ( 1977 )


Moss American, Inc. v. Commissioner , 33 T.C.M. 1121 ( 1974 )


Eastern Color Printing Co. v. Commissioner , 63 T.C. 27 ( 1974 )


Associated Wholesale Grocers, Inc. v. United States , 720 F. Supp. 887 ( 1989 )


Telephone Answering Service Co. v. Commissioner , 63 T.C. 423 ( 1974 )


International State Bank v. Commissioner , 70 T.C. 173 ( 1978 )


Redding v. Commissioner , 71 T.C. 597 ( 1979 )


Performance Systems, Inc. v. United States , 382 F. Supp. 525 ( 1973 )