This opinion cited by 8 cases:
Wolter Construction Company, Inc. v. Commissioner of Internal Revenue , 634 F.2d 1029 ( 1980 )
McCann L. REID, Plaintiff-Appellant and Cross-Appellee, v. MEMPHIS PUBLISHING COMPANY, Defendant-Appellee and Cross-Appellant , 521 F.2d 512 ( 1975 )
United States v. Peabody Co. , 104 F.2d 267 ( 1939 )
Powrie v. Commission , 1 Or. Tax 13 ( 1962 )
Valley Paperback Mfrs., Inc. v. Commissioner , 34 T.C.M. 1359 ( 1975 )
Wolter Constr. Co. v. Commissioner , 68 T.C. 39 ( 1977 )
Southern California Sav. & Loan Ass'n v. Commissioner , 95 T.C. 35 ( 1990 )
First Chicago Corp. v. Commissioner , 96 T.C. 421 ( 1991 )