This opinion cites 13 cases:

Pepsi-Cola Bottling Co. v. Commissioner , 61 T.C. 564 ( 1974 )


Levenson & Klein, Inc. v. Commissioner , 67 T.C. 694 ( 1977 )


Mayson Mfg. Co. v. Commissioner of Internal Revenue , 178 F.2d 115 ( 1949 )


Lucas v. Ox Fibre Brush Co. , 50 S. Ct. 273 ( 1930 )


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


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


Estate of Gerald L. Wallace, Deceased, Celia A. Wallace, and Celia A. Wallace v. Commissioner of Internal Revenue , 965 F.2d 1038 ( 1992 )


James H. Rutter and Marie R. Rutter v. Commissioner of Internal Revenue , 853 F.2d 1267 ( 1988 )


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


Home Interiors & Gifts, Inc. v. Commissioner , 73 T.C. 1142 ( 1980 )


Miller Box, Inc. And Northport Box, Inc. v. United States , 488 F.2d 695 ( 1974 )


American Foundry, a Corporation v. Commissioner of Internal Revenue , 536 F.2d 289 ( 1976 )


Estate of Wallace v. Commissioner , 95 T.C. 525 ( 1990 )