This opinion cited by 22 cases:

Ingalls v. Patterson , 158 F. Supp. 627 ( 1958 )


Milliken v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Milliken , 196 F.2d 135 ( 1952 )


United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc. , 418 F.2d 589 ( 1969 )


United States v. The Minneapolis & St. Louis Railway Company, a Minnesota Corporation , 260 F.2d 663 ( 1958 )


WD Haden Co. v. Commissioner of Internal Revenue , 165 F.2d 588 ( 1948 )


pacific-transport-company-and-subsidiaries-appellee-cross-appellant-v , 483 F.2d 209 ( 1973 )


Lenward C. Hood and Barbara P. Hood v. Commissioner , 115 T.C. No. 14 ( 2000 )


M. Buten & Sons, Inc. v. Commissioner , 31 T.C.M. 178 ( 1972 )


Coltec Industries, Inc. v. United States , 454 F.3d 1340 ( 2006 )


Koehler v. Commissioner , 37 T.C.M. 1563 ( 1978 )


Illinois Tool Works, Inc. & Subsidiaries v. Commissioner , 117 T.C. No. 4 ( 2001 )


Intermed, Inc. v. Commissioner , 36 T.C.M. 1209 ( 1977 )


Ill. Tool Works v. Comm'r , 117 T.C. 39 ( 2001 )


Jack's Maintenance Contractors, Inc. v. Commissioner , 42 T.C.M. 330 ( 1981 )


Cregg v. Commissioner , 45 T.C.M. 1028 ( 1983 )


Hyde v. Comm'r , 64 T.C. 300 ( 1975 )


David R. Webb Co. v. Commissioner , 77 T.C. 1134 ( 1981 )


Focht v. Commissioner , 68 T.C. 223 ( 1977 )


Pacific Transport Co. v. Commissioner , 29 T.C.M. 133 ( 1970 )


Hood v. Commissioner , 115 T.C. 172 ( 2000 )