This opinion cited by 18 cases:

Ivan Allen Company v. United States , 493 F.2d 426 ( 1974 )


Dr. Harry W. Theriault, A/K/A Shiloh, the Bishop of Tellus, Plaintiffs v. Frederick Silber, and Rev. Jack A. Hanberry, Defendants , 547 F.2d 1279 ( 1977 )


Michael Costello v. Barry Lipsitz , 547 F.2d 1267 ( 1977 )


Motor Fuel Carriers, Inc. v. Commissioner of Internal Revenue , 559 F.2d 1348 ( 1977 )


J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )


Simons-Eastern Company v. United States , 354 F. Supp. 1003 ( 1972 )


31 West 53rd Street Corp. v. Commissioner , 33 T.C.M. 142 ( 1974 )


Ivan Allen Co. v. United States , 95 S. Ct. 2501 ( 1975 )


Hamabe Realty Corp. v. Commissioner , 33 T.C.M. 1029 ( 1974 )


H. C. Cockrell Warehouse Corp. v. Commissioner , 71 T.C. 1036 ( 1979 )


Thompson Engineering Co. v. Commissioner , 80 T.C. 672 ( 1983 )


Firstco, Inc. v. United States , 430 F. Supp. 1193 ( 1977 )


Otto Candies, LLC v. United States , 288 F. Supp. 2d 730 ( 2003 )


Peoples Bancorporation v. Commissioner , 63 T.C.M. 3028 ( 1992 )


Brookfield Wire Co. v. Commissioner , 40 T.C.M. 985 ( 1980 )


Petrozello Co. v. Commissioner , 46 T.C.M. 63 ( 1983 )


Charles O. Finley & Co. v. Commissioner , 44 T.C.M. 225 ( 1982 )


Wilcox Mfg. Co. v. Commissioner , 38 T.C.M. 378 ( 1979 )