This opinion cited by 9 cases:

In the Matter of Chrome Plate, Inc., Bankrupt. Chrome Plate, Inc. v. District Director of Internal Revenue, United States of America , 614 F.2d 990 ( 1980 )


broadview-lumber-co-inc-plaintiff-appellant-cross-appellee-v-united , 561 F.2d 698 ( 1977 )


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


Moss American, Inc. v. Commissioner , 33 T.C.M. 1121 ( 1974 )


Kansas Sand & Concrete, Inc. v. Commissioner , 56 T.C. 522 ( 1971 )


International State Bank v. Commissioner , 70 T.C. 173 ( 1978 )


Chrome Plate, Inc. v. District Director of Internal Revenue , 442 F. Supp. 1023 ( 1977 )


Smith, Inc. v. Commissioner , 36 T.C.M. 97 ( 1977 )


Ingram-Richardson v. Commissioner , 31 T.C.M. 779 ( 1972 )