This opinion cites 9 cases:

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


Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue , 399 F.2d 603 ( 1968 )


Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )


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


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


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


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


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


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