This opinion cited by 17 cases:
Louisville and Nashville Railroad Company v. Commissioner of Internal Revenue , 641 F.2d 435 ( 1981 )
A. J. Industries, Inc. v. United States , 503 F.2d 660 ( 1974 )
Estate of Myers v. Commissioner , 42 T.C.M. 485 ( 1981 )
A. J. Industries, Inc. v. The United States , 388 F.2d 701 ( 1967 )
Tanforan Co., Inc. v. United States , 462 F.2d 605 ( 1972 )
Bond Bilt Constr. Co. v. Commissioner , 34 T.C.M. 1066 ( 1975 )
Standard Commodities Import & Export Corp. v. Commissioner , 44 T.C.M. 513 ( 1982 )
Wilson v. Commissioner , 43 T.C.M. 799 ( 1982 )
Haspel v. Commissioner , 62 T.C. 59 ( 1974 )
Seaboard C. L. R. Co. v. Commissioner , 72 T.C. 855 ( 1979 )
CRST, Inc. v. Commissioner , 92 T.C. 1249 ( 1989 )
Hanover v. Commissioner , 38 T.C.M. 1281 ( 1979 )
Finley v. Commissioner , 33 T.C.M. 1012 ( 1974 )
Bogue v. Comm'r , 102 T.C.M. 41 ( 2011 )
JOHNSON v. COMMISSIONER , 49 T.C.M. 91 ( 1984 )
Fiscella v. Commissioner , 35 T.C.M. 548 ( 1976 )
Selig v. Commissioner , 26 T.C.M. 1302 ( 1967 )