This opinion cited by 16 cases:

F. C. Publication Liquidating Corporation v. Commissioner of Internal Revenue , 304 F.2d 779 ( 1962 )


J. T. Slocomb Company v. Commissioner of Internal Revenue , 334 F.2d 269 ( 1964 )


E. O. Bookwalter, District Director of Internal Revenue v. Hutchens Metal Products, Inc. , 281 F.2d 174 ( 1960 )


Bobsee Corporation v. United States , 411 F.2d 231 ( 1969 )


The Zanesville Investment Company v. Commissioner of Internal Revenue , 335 F.2d 507 ( 1964 )


James Realty Company, a Corporation v. United States , 280 F.2d 394 ( 1960 )


Brumley-Donaldson Company v. Commissioner of Internal Revenue , 443 F.2d 501 ( 1971 )


Kessmar Constr. Co. v. Commissioner , 39 T.C. 778 ( 1963 )


Alper v. Commissioner , 21 T.C.M. 185 ( 1962 )


Inductotherm Industries, Inc. v. Commissioner , 48 T.C.M. 167 ( 1984 )


Huddle, Inc. v. Commissioner , 20 T.C.M. 745 ( 1961 )


Concord Supply Corp. v. Commissioner , 37 T.C. 919 ( 1962 )


Collins v. United States , 193 F. Supp. 602 ( 1961 )


Haberman Farms, Inc. v. United States , 182 F. Supp. 829 ( 1960 )


Bush Hog Mfg. Co. v. Commissioner , 42 T.C. 713 ( 1964 )


Challenger, Inc. v. Commissioner , 23 T.C.M. 2096 ( 1964 )