This opinion cited by 12 cases:
Orient Mid-East Great Lakes Service v. International Export Lines, Ltd. , 315 F.2d 519 ( 1963 )
united-states-of-america-and-robert-r-handley-special-agent-of-the , 691 F.2d 1281 ( 1981 )
American Air Liquide, Inc. and Subsidiaries v. Commissioner , 116 T.C. No. 3 ( 2001 )
American Air Liquide, Inc. v. Commissioner , 116 T.C. 23 ( 2001 )
Batson Yarn & Fabrics MacHinery Goup, Inc. v. Saurer-Allma GmbH-Allgauer Maschinenbau , 311 F. Supp. 68 ( 1970 )
Simenon v. Commissioner , 44 T.C. 820 ( 1965 )
Londen v. Commissioner , 45 T.C. 106 ( 1965 )
More v. Commissioner , 66 T.C. 27 ( 1976 )
Estate of Arnaud v. Commissioner , 90 T.C. 649 ( 1988 )
Eger v. Commissioner , 25 T.C.M. 986 ( 1966 )
Estate of Burghardt v. Commissioner , 80 T.C. 705 ( 1983 )
PRICE v. COMMISSIONER , 84 T.C.M. 250 ( 2002 )