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 )