This opinion cited by 14 cases:

Cooper Communities, Inc. and Subsidiaries v. United States , 678 F. Supp. 1408 ( 1987 )


Lawyers' Title Guaranty Fund v. United States , 508 F.2d 1 ( 1975 )


Highland Farms, Inc. and Subsidiary v. Commissioner , 106 T.C. No. 12 ( 1996 )


Pelaez and Sons, Inc. v. Commissioner , 114 T.C. No. 28 ( 2000 )


Pelaez & Sons, Inc. v. Commissioner , 114 T.C. 473 ( 2000 )


Matter of West Texas Marketing Corp. , 54 F.3d 1194 ( 1995 )


City Investing Co. v. Commissioner , 52 T.C.M. 1422 ( 1987 )


North American Life & Casualty Co. v. Commissioner , 63 T.C. 364 ( 1974 )


Superior Coach of Florida, Inc. v. Commissioner , 80 T.C. 895 ( 1983 )


Western Casualty & Surety Co. v. Commissioner , 65 T.C. 897 ( 1976 )


Gibson Products Co. v. United States , 460 F. Supp. 1109 ( 1978 )


REM Enterprises, Inc. v. Commissioner , 39 T.C.M. 672 ( 1979 )


Newhouse Broadcasting Corp. v. Commissioner , 80 T.C.M. 178 ( 2000 )


Highland Farms v. Commissioner , 106 T.C. 237 ( 1996 )