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 )