This opinion cited by 18 cases:

Union Equity Cooperative Exchange v. Commissioner of Internal Revenue , 481 F.2d 812 ( 1973 )


American Rice, Inc. v. Producers Rice Mill, Inc. , 518 F.3d 321 ( 2008 )


United States v. 525 Company , 342 F.2d 759 ( 1965 )


Smith & Wiggins Gin, Inc. v. Commissioner of Internal Revenue , 341 F.2d 341 ( 1965 )


Mooney Aircraft, Inc. v. United States , 420 F.2d 400 ( 1970 )


Coastal Chemical Corporation v. United States , 546 F.2d 110 ( 1977 )


Affiliated Foods, Inc., A Corporation v. Commissioner , 128 T.C. No. 7 ( 2007 )


Illinois Power Company v. Commissioner of Internal Revenue , 792 F.2d 683 ( 1986 )


Hugoton Production Company v. The United States , 349 F.2d 418 ( 1965 )


united-states-of-america-and-linda-stout-by-her-father-and-next-friend , 372 F.2d 836 ( 1966 )


Affiliated Foods, Inc. v. Comm'r , 128 T.C. 62 ( 2007 )


Union Equity Cooperative Exchange v. Commissioner , 58 T.C. 397 ( 1972 )


Land O'Lakes, Inc. v. United States , 470 F. Supp. 238 ( 1979 )


Linnton Plywood Association v. United States , 236 F. Supp. 227 ( 1964 )


Opinion No. ( 1998 )


Riverfront Groves, Inc. v. Commissioner , 60 T.C. 435 ( 1973 )


Puget Sound Plywood, Inc. v. Commissioner , 44 T.C. 305 ( 1965 )


Ford-Iroquois FS, Inc. v. Commissioner , 74 T.C. 1213 ( 1980 )