This opinion cited by 10 cases:

Harry H. Hines, Jr. v. United States , 477 F.2d 1063 ( 1973 )


redwing-carriers-inc-and-rockana-carriers-inc-by-redwing-carriers , 399 F.2d 652 ( 1968 )


Blackstone Realty Company v. Commissioner of Internal Revenue , 398 F.2d 991 ( 1968 )


bankers-guarantee-title-trust-company-v-united-states-of-america , 418 F.2d 1084 ( 1969 )


Ivan Irwin, Jr. And Ann Vanston Irwin v. Commissioner of Internal Revenue , 390 F.2d 91 ( 1968 )


Realty Loan Corp. v. Commissioner , 54 T.C. 1083 ( 1970 )


First Pennsylvania Banking & Trust Co. v. Commissioner , 56 T.C. 677 ( 1971 )


Flower v. Commissioner , 61 T.C. 140 ( 1973 )


Kingsbury v. Commissioner , 65 T.C. 1068 ( 1976 )


Michot v. Commissioner , 43 T.C.M. 792 ( 1982 )