This opinion cited by 13 cases:
New York & H. Rosario Min. Co. v. Commissioner of Int. Rev. , 168 F.2d 745 ( 1948 )
United States v. Occidental Life Insurance Company of California, a California Corporation , 385 F.2d 1 ( 1967 )
Missouri Pacific Railroad Company v. The United States , 392 F.2d 592 ( 1968 )
Allstate Insurance Company v. The United States , 419 F.2d 409 ( 1969 )
Associated Telephone and Telegraph Co. v. United States , 199 F. Supp. 452 ( 1961 )
Motland v. United States , 192 F. Supp. 358 ( 1961 )
Texasgulf Inc. and Subsidiaries, as Successor in Interest to Texasgulf Inc. and Subsidiaries v. Commissioner , 107 T.C. No. 5 ( 1996 )
F. W. Woolworth Co. v. Commissioner , 54 T.C. 1233 ( 1970 )
Steel Improv. & Forge Co. v. Commissioner , 36 T.C. 265 ( 1961 )
Gleason Works v. Commissioner , 58 T.C. 464 ( 1972 )
Estate of Ballard v. Commissioner , 85 T.C. 300 ( 1985 )
Phillips Petroleum Co. v. Commissioner , 104 T.C. 256 ( 1995 )
Texasgulf, Inc. v. Commissioner , 107 T.C. 51 ( 1996 )