This opinion cited by 14 cases:
Western New York Water Company v. Commissioner of Internal Revenue, Utilities & Industries Corporation v. Commissioner of Internal Revenue , 349 F.2d 345 ( 1965 )
local-finance-corporation-local-finance-corporation-of-south-marion-local , 407 F.2d 629 ( 1969 )
estate-of-robert-a-goodall-deceased-c-m-goodall-v-commissioner-of , 391 F.2d 775 ( 1968 )
Alma M. O'Reilly v. Commissioner of Internal Revenue, Charles H. O'reilly, Sr. v. Commissioner of Internal Revenue , 973 F.2d 1403 ( 1992 )
Charles Dodge Christine Y. Roberts v. Commissioner of Internal Revenue , 981 F.2d 350 ( 1993 )
Young & Rubicam, Inc. v. The United States , 410 F.2d 1233 ( 1969 )
South Texas Rice Warehouse Co. v. Commissioner , 43 T.C. 540 ( 1965 )
Spicer Theatre, Inc. v. Commissioner , 23 T.C.M. 486 ( 1964 )
Pacific Northwest Food Club, Inc. v. Commissioner , 23 T.C.M. 29 ( 1964 )
First Security Bank v. United States , 213 F. Supp. 362 ( 1963 )
Bertoli v. Commissioner , 103 T.C. 501 ( 1994 )
Farmers & Merchants Inv. Co. v. Commissioner , 29 T.C.M. 705 ( 1970 )
Local Finance Corp. v. Commissioner , 48 T.C. 773 ( 1967 )
Yates Holding Corp. v. Commissioner , 39 T.C.M. 303 ( 1979 )