This opinion cited by 10 cases:

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


Clara D. Blaschka v. The United States , 393 F.2d 983 ( 1968 )


Merrill Lynch & Co., Inc. & Subsidiaries v. Commissioner , 120 T.C. No. 3 ( 2003 )


Virginia Materials Corp. v. Commissioner , 67 T.C. 372 ( 1976 )


Merrill Lynch & Co. v. Comm'r , 120 T.C. 12 ( 2003 )


Radnitz v. United States , 187 F. Supp. 952 ( 1960 )


Gallagher v. Commissioner , 39 T.C. 144 ( 1962 )


Union Bankers Ins. Co. v. Commissioner , 64 T.C. 807 ( 1975 )


Insilco Corp. v. Commissioner , 73 T.C. 589 ( 1979 )


Bhada v. Commissioner , 89 T.C. 959 ( 1987 )