This opinion cites 11 cases:

Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )


Associated Milk Producers, Inc. v. Commissioner , 68 T.C. 729 ( 1977 )


Farm Service Cooperative v. Commissioner , 70 T.C. 145 ( 1978 )


Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )


Des Moines County Farm Service Company v. United States , 448 F.2d 776 ( 1971 )


Union Equity Cooperative Exchange v. Commissioner of Internal Revenue , 481 F.2d 812 ( 1973 )


Hormel v. Helvering , 61 S. Ct. 719 ( 1941 )


Conway County Farmers Association v. United States , 588 F.2d 592 ( 1978 )


Pomeroy Cooperative Grain Company v. Commissioner of Internal Revenue , 288 F.2d 326 ( 1961 )


Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United States , 514 F.2d 134 ( 1975 )


Arrowsmith v. Commissioner , 73 S. Ct. 71 ( 1952 )