This opinion cited by 71 cases:

Wilkinson-Beane, Inc. v. Commissioner of Internal Revenue , 420 F.2d 352 ( 1970 )


Ruperto Roberto T/a Caborrojeno Caterers v. United States , 518 F.2d 1109 ( 1975 )


Commissioner of Internal Revenue v. Joseph E. Seagram & Sons, Inc. , 394 F.2d 738 ( 1968 )


George R. Tollefsen and Margaret A. Tollefsen v. Commissioner of Internal Revenue , 431 F.2d 511 ( 1970 )


Hempt Bros., Inc. v. United States , 490 F.2d 1172 ( 1974 )


Andrew J. Easter and Mildred P. Easter v. Commissioner of Internal Revenue , 338 F.2d 968 ( 1964 )


estate-of-john-iverson-v-commissioner-of-internal-revenue-mardrid-reite , 255 F.2d 1 ( 1958 )


Asphalt Products Co., Inc., Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 796 F.2d 843 ( 1986 )


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


H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal Revenue , 443 F.2d 965 ( 1971 )


Wal-Mart Stores, Inc. & Subsidiaries v. Commissioner of Internal Revenue , 153 F.3d 650 ( 1998 )


Dayton Hudson Corporation and Subsidiaries v. Commissioner of Internal Revenue , 153 F.3d 660 ( 1998 )


Shirley McGrew v. Zaring Homes, Inc. , 78 F.3d 584 ( 1996 )


Wal-Mart Stores v. CIR ( 1998 )


Pappas v. Commissioner , 24 T.C.M. 366 ( 1965 )


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


Dayton Hudson v. Commissioner IR ( 1998 )


Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal Revenue , 322 F.2d 956 ( 1963 )


Fame Tool & Manufacturing Co. v. Commissioner of Internal Revenue , 334 F. Supp. 23 ( 1971 )


Boynton v. Pedrick , 136 F. Supp. 888 ( 1954 )