This opinion cited by 16 cases:

Union Equity Cooperative Exchange v. Commissioner of Internal Revenue , 481 F.2d 812 ( 1973 )


Smith & Wiggins Gin, Inc. v. Commissioner of Internal Revenue , 341 F.2d 341 ( 1965 )


Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United States , 675 F.2d 988 ( 1982 )


Farm Service Cooperative v. Commissioner of Internal Revenue, National Council of Farmer Cooperatives, Amicus , 619 F.2d 718 ( 1980 )


Consumers Credit Rural Electric Cooperative Corporation v. Commissioner of Internal Revenue , 319 F.2d 475 ( 1963 )


Iberia Sugar Cooperative, Inc. v. United States , 480 F.2d 548 ( 1973 )


International Business MacHines Corporation v. The United States , 343 F.2d 914 ( 1965 )


Chicago & W. I. R. Co. v. Commissioner , 20 T.C.M. 479 ( 1961 )


Smith & Wiggins Gin, Inc. v. Commissioner , 37 T.C. 861 ( 1962 )


Puget Sound Plywood, Inc. v. Commissioner , 44 T.C. 305 ( 1965 )


Lamesa Cooperative Gin v. Commissioner , 78 T.C. 894 ( 1982 )


Associated Milk Producers, Inc. v. Commissioner , 68 T.C. 729 ( 1977 )


Land O'Lakes, Inc. v. United States , 470 F. Supp. 238 ( 1979 )


Linnton Plywood Association v. United States , 236 F. Supp. 227 ( 1964 )


Farmers Cooperative Co. v. Commissioner , 85 T.C. 601 ( 1985 )


Lake Forest, Inc. v. Commissioner , 22 T.C.M. 156 ( 1963 )