This opinion cited by 29 cases:

Pepsi--Cola Bottling Company of Salina, Inc. v. Commissioner of Internal Revenue , 528 F.2d 176 ( 1976 )


Trinity Quarries, Inc., a Corporation v. United States of America, G. & W. Asphalt Co., Inc., a Corporation v. United States , 679 F.2d 205 ( 1982 )


Charm Promotions, Ltd. v. The Travelers Indemnity Company v. Mel Goldman, Third Party , 447 F.2d 607 ( 1971 )


Lakewood Manufacturing Company v. Commissioner of Internal Revenue , 453 F.2d 451 ( 1972 )


East Tennessee Motor Company v. United States , 453 F.2d 494 ( 1971 )


owensby-kritikos-inc-petro-marine-engineering-inc-subsidiaries , 819 F.2d 1315 ( 1987 )


Joseph P. Kropf, Inc. v. United States , 543 F. Supp. 581 ( 1982 )


Elliotts, Inc. v. Commissioner , 40 T.C.M. 802 ( 1980 )


Railroad Dynamics, Inc. v. Commissioner , 47 T.C.M. 957 ( 1984 )


Edwin's, Inc. v. United States , 501 F.2d 675 ( 1974 )


Elliotts, Inc. v. Commissioner of Internal Revenue , 716 F.2d 1241 ( 1983 )


Shiocton Lumber Co. v. Commissioner , 33 T.C.M. 599 ( 1974 )


charles-schneider-co-inc-v-commissioner-of-internal-revenue-future , 500 F.2d 148 ( 1974 )


Builders Center, Inc. v. United States , 571 F. Supp. 83 ( 1983 )


Nor-Cal Adjusters v. Commissioner , 30 T.C.M. 837 ( 1971 )


Townsend v. Commissioner , 40 T.C.M. 706 ( 1980 )


Hudlow v. Commissioner , 30 T.C.M. 894 ( 1971 )


Carole Accessories, Inc. v. Commissioner , 32 T.C.M. 1285 ( 1973 )


Mortex Mfg. Co. v. Commissioner , 67 T.C.M. 2412 ( 1994 )


Paramount Clothing Co. v. Commissioner , 38 T.C.M. 261 ( 1979 )