This opinion cited by 45 cases:

The Ogden Company v. Commissioner of Internal Revenue , 412 F.2d 223 ( 1969 )


Harper Oil Company, a Corporation v. United States , 425 F.2d 1335 ( 1970 )


Dixie Furniture Company v. Commissioner of Internal Revenue , 390 F.2d 139 ( 1968 )


m-ralph-cannon-cross-appellee-v-commissioner-of-internal-revenue , 533 F.2d 959 ( 1976 )


Trans Mississippi Corporation v. United States of America, (Two Cases) , 494 F.2d 770 ( 1974 )


J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )


Smith v. Commissioner , 71 T.C.M. 3213 ( 1996 )


Estate of Artemus D. Davis, Robert D. Davis, Personal Representative v. Commissioner , 110 T.C. 530 ( 1998 )


Motor Fuel Carriers, Inc. v. The United States , 420 F.2d 702 ( 1970 )


United States v. Richard S. Righter, of the Estate of Edna Beaham Mersereau, Deceased , 400 F.2d 344 ( 1968 )


Estate of Charles A. Juden, Charles A. Juden, Jr., Personal Representative and Cleo M. Juden v. Commissioner of Internal Revenue , 865 F.2d 960 ( 1989 )


Missouri Pacific Railroad Company v. United States , 411 F.2d 327 ( 1969 )


Stone v. United States , 405 F. Supp. 642 ( 1975 )


Boone v. United States , 374 F. Supp. 115 ( 1973 )


Holdner v. Comm'r , 100 T.C.M. 108 ( 2010 )


Preble v. Commissioner , 57 T.C.M. 295 ( 1989 )


INI, Inc. v. Commissioner , 69 T.C.M. 2113 ( 1995 )


Hutchinson v. Commissioner , 41 T.C.M. 531 ( 1980 )


Puppe v. Commissioner , 55 T.C.M. 1297 ( 1988 )


Metro Leasing and Development Corporation, East Bay Chevrolet Company, a Corporation v. Commissioner , 119 T.C. No. 2 ( 2002 )