This opinion cited by 11 cases:

Your Host, Inc. v. Commissioner of Internal Revenue, Chef Foods, Inc. v. Commissioner of Internal Revenue , 489 F.2d 957 ( 1973 )


Charles A. Sammons, Individually, and Estate of Rosine S. Sammons, Deceased, Charles A. Sammons, Independent v. Commissioner of Internal Revenue , 472 F.2d 449 ( 1973 )


Emory K. Crenshaw, as of the Estate of Frances Wood Wilson, Deceased v. United States , 450 F.2d 472 ( 1972 )


Coast Quality Construction Corporation and Subsidiaries v. United States , 463 F.2d 503 ( 1972 )


Keller Industries, Inc. v. United States of America and Interstate Commerce Commission, National Motor, Freight Traffic Association, Inc., Intervening , 449 F.2d 163 ( 1971 )


In Re Washington Mut., Inc. , 461 B.R. 200 ( 2011 )


In Re Federated Department Stores, Inc. , 135 B.R. 962 ( 1992 )


Princeton Aviation Corp. v. Commissioner , 47 T.C.M. 575 ( 1983 )


Canaveral Int'l Corp. v. Commissioner , 61 T.C. 520 ( 1974 )


Fairfield Communities Land Co. v. Commissioner , 47 T.C.M. 1194 ( 1984 )


Key Buick Co. v. Commissioner , 35 T.C.M. 1359 ( 1976 )