This opinion cited by 18 cases:
Guarantee Abstract & Title Company, Inc. v. United States , 696 F.2d 793 ( 1983 )
Atlantic Commerce & Shipping Co., Inc. v. Commissioner of Internal Revenue , 500 F.2d 937 ( 1974 )
Motor Fuel Carriers, Inc. v. Commissioner of Internal Revenue , 559 F.2d 1348 ( 1977 )
J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )
atlas-tool-co-inc-v-commissioner-of-internal-revenue-tax-court-docket , 614 F.2d 860 ( 1980 )
Firstco, Inc. v. United States , 430 F. Supp. 1193 ( 1977 )
W. L. Mead, Inc. v. Commissioner , 34 T.C.M. 924 ( 1975 )
Union Offset v. Commissioner , 36 T.C.M. 202 ( 1977 )
Haffner's Serv. Stations, Inc. v. Comm'r , 83 T.C.M. 1211 ( 2002 )
Ivan Allen Co. v. United States , 95 S. Ct. 2501 ( 1975 )
Eyefull Inc. v. Commissioner , 71 T.C.M. 3066 ( 1996 )
Thompson Engineering Co. v. Commissioner , 80 T.C. 672 ( 1983 )
Hughes, Inc. v. Commissioner , 90 T.C. 1 ( 1988 )
Technalysis Corp. v. Commissioner , 101 T.C. 397 ( 1993 )
Cadillac Textiles, Inc. v. Commissioner , 34 T.C.M. 295 ( 1975 )
Suwannee Lumber Mfg. Co. v. Commissioner , 39 T.C.M. 572 ( 1979 )
Steelmasters, Inc. v. Commissioner , 35 T.C.M. 1460 ( 1976 )
Charles O. Finley & Co. v. Commissioner , 44 T.C.M. 225 ( 1982 )