This opinion cited by 18 cases:

F. C. Publication Liquidating Corporation v. Commissioner of Internal Revenue , 304 F.2d 779 ( 1962 )


J. T. Slocomb Company v. Commissioner of Internal Revenue , 334 F.2d 269 ( 1964 )


Mill Ridge Coal Company v. George D. Patterson, District Director of Internal Revenue , 264 F.2d 713 ( 1959 )


R. A. Bryan and Ruby M. Bryan, C. B. McNairy and Rowena A. McNairy W. H. Weaver and Edith H. Weaver v. Commissioner of Internal Revenue , 281 F.2d 238 ( 1960 )


Hugh N. Mills and Jane W. Mills v. Commissioner of Internal Revenue , 399 F.2d 744 ( 1968 )


Bobsee Corporation v. United States , 411 F.2d 231 ( 1969 )


Harbour Properties, Inc. v. Commissioner , 32 T.C.M. 580 ( 1973 )


The Zanesville Investment Company v. Commissioner of Internal Revenue , 335 F.2d 507 ( 1964 )


James Realty Company, a Corporation v. United States , 280 F.2d 394 ( 1960 )


Kessmar Constr. Co. v. Commissioner , 39 T.C. 778 ( 1963 )


Alper v. Commissioner , 21 T.C.M. 185 ( 1962 )


Cromwell Corp. v. Commissioner , 43 T.C. 313 ( 1964 )


James Realty Company v. United States , 176 F. Supp. 306 ( 1959 )


Briar Homes Corporation v. United States , 245 F. Supp. 646 ( 1965 )


Concord Supply Corp. v. Commissioner , 37 T.C. 919 ( 1962 )


Beacon Auto Radiator Repair Co. v. Commissioner , 52 T.C. 155 ( 1969 )


Glen Raven Mills, Inc. v. Commissioner , 59 T.C. 1 ( 1972 )


Bush Hog Mfg. Co. v. Commissioner , 42 T.C. 713 ( 1964 )