This opinion cited by 8 cases:

S.F.H., Inc. (Formerly Sam Fortas Housefurnishing Company, Inc.) v. Commissioner of Internal Revenue , 444 F.2d 139 ( 1971 )


Coast Quality Construction Corporation and Subsidiaries v. United States , 463 F.2d 503 ( 1972 )


Samson Inv. Co. v. Commissioner , 76 T.C.M. 158 ( 1998 )


Barclay Jewelry, Inc. v. Commissioner , 24 T.C.M. 1443 ( 1965 )


Six Seam Company, Inc., (73-2169), Plaintiff-Cross-Appellant (73-2170) v. United States of America, (73-2169), Defendant-Cross-Appellee (73-2170) , 524 F.2d 347 ( 1975 )


Utah Bit & Steel, Inc. v. Commissioner , 29 T.C.M. 224 ( 1970 )


S.F.H., Inc. v. Commissioner , 53 T.C. 28 ( 1969 )


Clarksdale Rubber Co. v. Commissioner , 45 T.C. 234 ( 1965 )