This opinion cited by 13 cases:
Lockhart Leasing Company v. United States of America, Lockhart Leasing Company v. Commissioner of Internal Revenue, (Two Cases) , 446 F.2d 269 ( 1971 )
In Re the Tax Appeal of Dobbs Houses, Inc. , 53 Haw. 195 ( 1971 )
Federal Home Loan Mortgage Corporation v. Commissioner , 125 T.C. No. 12 ( 2005 )
Perma-Rock Products, Inc. v. United States , 373 F. Supp. 159 ( 1973 )
In Re Wright Homes, Inc. , 279 F. Supp. 598 ( 1968 )
Universal Drilling Co., Inc. v. United States , 412 F. Supp. 1231 ( 1976 )
Biocraft Laboratories, Inc. v. Commissioner , 40 T.C.M. 734 ( 1980 )
Fed. Home Loan Mortg. Corp. v. Comm'r , 125 T.C. 248 ( 2005 )
Smith v. Commissioner , 51 T.C. 429 ( 1968 )
Lockhart Leasing Co. v. Commissioner , 54 T.C. 301 ( 1970 )
Northwest Acceptance Corp. v. Commissioner , 58 T.C. 836 ( 1972 )
Koch v. Commissioner , 67 T.C. 71 ( 1976 )
Elrod v. Commissioner , 87 T.C. 1046 ( 1986 )
