This opinion cited by 16 cases:

Twitchco, Inc. v. United States , 348 F. Supp. 330 ( 1972 )


Vanguard Recording Society v. Commissioner of Internal Revenue , 418 F.2d 829 ( 1969 )


Alden Charles Palmer and Tena Leonora Palmer v. Commissioner of Internal Revenue , 267 F.2d 434 ( 1959 )


Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal Revenue , 258 F.2d 544 ( 1958 )


Commissioner of Internal Revenue v. George H. Cohn and Camille Cohn , 196 F.2d 1019 ( 1952 )


estate-of-frank-h-knipp-howard-f-knipp-and-and-howard-f-knipp-and , 244 F.2d 436 ( 1957 )


RACMP Enterprises, Inc. v. Commissioner , 114 T.C. No. 16 ( 2000 )


Advance Truck Company, a Corporation v. Commissioner of Internal Revenue , 262 F.2d 388 ( 1958 )


john-wanamaker-philadelphia-inc-v-the-united-states-john-wanamaker , 359 F.2d 437 ( 1966 )


Krauss v. Dept. of Rev. , 4 Or. Tax 43 ( 1970 )


Fruehauf Trailer Co. v. Commissioner , 42 T.C. 83 ( 1964 )


RACMP Enters. v. Commissioner , 114 T.C. 211 ( 2000 )


Pursell v. Commissioner , 38 T.C. 263 ( 1962 )


Dearborn Gage Co. v. Commissioner , 48 T.C. 190 ( 1967 )


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


Primo Pants Co. v. Commissioner , 78 T.C. 705 ( 1982 )