This opinion cited by 8 cases:

bayou-verret-land-co-inc-v-commissioner-of-internal-revenue-carlos-and , 450 F.2d 850 ( 1972 )


the-white-castle-lumber-and-shingle-company-ltd-v-united-states-of , 481 F.2d 1274 ( 1973 )


Commissioner of Internal Revenue v. Clarion Oil Co. , 148 F.2d 671 ( 1945 )


Churchill Farms, Inc. v. Commissioner , 28 T.C.M. 990 ( 1969 )


George A. Lambert and Chester A. Usry v. Jefferson Lake Sulphur Company, United States of America v. Jefferson Lake Sulphur Company , 236 F.2d 542 ( 1956 )


WHITE CASTLE LUMBER & SHINGLE CO., LTD. v. United States , 355 F. Supp. 1127 ( 1972 )


Bayou Verret Land Co. v. Commissioner , 52 T.C. 971 ( 1969 )


Opine Timber Co. v. Commissioner , 64 T.C. 700 ( 1975 )