This opinion cited by 30 cases:

S. E. Evans, Inc. v. United States , 317 F. Supp. 423 ( 1970 )


Spitalny v. United States , 288 F. Supp. 650 ( 1968 )


Commissioner of Internal Revenue v. D. B. Anders , 414 F.2d 1283 ( 1969 )


United States v. Westchester Fire Insurance Company , 478 F.2d 133 ( 1973 )


Midland-Ross Corporation, Transferee of Surface Combustion Corporation v. United States , 485 F.2d 110 ( 1973 )


Liberty National Bank and Trust Company, Trustee of Oharco Liquidating Trust v. Commissioner of Internal Revenue , 650 F.2d 1174 ( 1981 )


Robert H. Storz, Transferee of Storz-Wachob-Bender Co., a Dissolved Corporation v. Commissioner of Internal Revenue , 583 F.2d 972 ( 1978 )


Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake Farms , 324 F.2d 837 ( 1963 )


James M. Pierce Corporation v. Commissioner of Internal Revenue , 326 F.2d 67 ( 1964 )


Realty Loan Corporation v. Commissioner of Internal Revenue, Realty Loan Corporation v. Commissioner of Internal Revenue , 478 F.2d 1049 ( 1973 )


Louis Spitalny and Betty Spitalny, His Wife v. United States of America, William Erdwurm and Bart F. Erdwurm, His Wife v. United States , 430 F.2d 195 ( 1970 )


N. B. Drew v. The United States. The Valley National Bank of Arizona, of the Estate of William F. Drew, Deceased v. The United States , 367 F.2d 828 ( 1966 )


Bishop v. United States , 324 F. Supp. 1105 ( 1971 )


Harper v. United States , 769 F. Supp. 362 ( 1991 )


Espinosa v. Commissioner , 79 T.C.M. 1574 ( 2000 )


Upchurch v. Comm'r , 100 T.C.M. 85 ( 2010 )


Oyer v. Comm'r , 85 T.C.M. 1510 ( 2003 )


Maher v. Commissioner , 55 T.C. 441 ( 1970 )


Stephens Marine, Inc. v. Commissioner , 28 T.C.M. 199 ( 1969 )


Hempt Bros., Inc. v. United States , 354 F. Supp. 1172 ( 1973 )