This opinion cited by 18 cases:
The United States of America v. The Russell Manufacturing Company , 349 F.2d 13 ( 1965 )
Russell Manufacturing Company v. United States , 175 F. Supp. 159 ( 1959 )
Rambacher v. Commissioner , 75 T.C.M. 2077 ( 1998 )
Mississippi River Fuel Corporation v. The United States , 314 F.2d 953 ( 1963 )
Belz Inv. Co. v. Commissioner , 72 T.C. 1209 ( 1979 )
Estate of Allen v. Commissioner , 44 T.C.M. 9 ( 1982 )
Easter v. Commissioner , 63 T.C.M. 2590 ( 1992 )
Terrell v. Commissioner , 38 T.C.M. 892 ( 1979 )
Isaacs v. Commissioner , 62 T.C.M. 827 ( 1991 )
John T. Carson Co. v. Commissioner , 38 T.C. 481 ( 1962 )
Warrensburg Bd. & Paper Corp. v. Commissioner , 77 T.C. 1107 ( 1981 )
Richlands Medical Ass'n v. Comm'r , 60 T.C.M. 1572 ( 1990 )
Farr v. Commissioner , 38 T.C.M. 908 ( 1979 )
Roy v. Commissioner , 63 T.C.M. 3055 ( 1992 )
Wiggins v. Comm'r , 92 T.C. 869 ( 1989 )
Albertson's, Inc. v. Commissioner , 95 T.C. 415 ( 1990 )
Niedringhaus v. Commissioner , 99 T.C. 202 ( 1992 )
Cramer v. Commissioner , 101 T.C. 225 ( 1993 )