This opinion cited by 11 cases:

central-bank-of-the-south-and-eleanor-a-russell-executors-of-the-estate , 834 F.2d 990 ( 1987 )


Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee , 551 F.2d 74 ( 1977 )


Northwestern National Bank of Minneapolis v. United States , 556 F.2d 889 ( 1977 )


Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee , 562 F.2d 972 ( 1977 )


Collins Electrical Co. v. Commissioner , 67 T.C. 911 ( 1977 )


Aladdin Industries, Inc. v. Commissioner , 41 T.C.M. 1515 ( 1981 )


Cooper v. Commissioner , 64 T.C. 576 ( 1975 )


Edwards v. Commissioner , 67 T.C. 224 ( 1976 )


Latham Park Manor, Inc. v. Commissioner , 69 T.C. 199 ( 1977 )


Club View Corp. v. Commissioner , 34 T.C.M. 922 ( 1975 )


White Tool & Machine Co. v. Commissioner , 41 T.C.M. 116 ( 1980 )