This opinion cites 20 cases:

The Smoot Sand & Gravel Corporation v. Commissioner of Internal Revenue , 241 F.2d 197 ( 1957 )


American Metal Products Corporation v. Commissioner of Internal Revenue, Adler Metal Products Corporation v. Commissioner of Internal Revenue , 287 F.2d 860 ( 1961 )


Motor Fuel Carriers, Inc. v. United States , 322 F.2d 576 ( 1963 )


The Smoot Sand & Gravel Corporation v. Commissioner of Internal Revenue , 274 F.2d 495 ( 1960 )


Commissioner of Internal Revenue v. Young Motor Company, Inc. , 316 F.2d 267 ( 1963 )


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


Pelton Steel Casting Co. v. Commissioner of Internal Revenue , 251 F.2d 278 ( 1958 )


Motor Fuel Carriers, Inc. v. Commissioner of Internal Revenue , 559 F.2d 1348 ( 1977 )


Electric Regulator Corporation v. Commissioner of Internal Revenue , 336 F.2d 339 ( 1964 )


R. Gsell & Co., Inc. v. Commissioner of Internal Revenue , 294 F.2d 321 ( 1961 )


Apollo Industries, Inc., Etc. v. Commissioner of Internal Revenue , 358 F.2d 867 ( 1966 )


Daniel D. And Agnes H. Palmer v. Commissioner of Internal Revenue , 523 F.2d 1308 ( 1975 )


Ivan Allen Co. v. United States , 95 S. Ct. 2501 ( 1975 )


United States v. Donruss Co. , 89 S. Ct. 501 ( 1969 )


central-motor-company-v-united-states-of-america-central-credit , 583 F.2d 470 ( 1978 )


Estate of Isabelle M. Sparling, Deceased. Crocker Citizens National Bank, Trustee v. Commissioner of Internal Revenue , 552 F.2d 1340 ( 1977 )


Alma Piston Company v. Commissioner of Internal Revenue , 579 F.2d 1000 ( 1978 )


W. L. Mead, Incorporated v. Commissioner of Internal Revenue , 551 F.2d 121 ( 1977 )


atlas-tool-co-inc-v-commissioner-of-internal-revenue-tax-court-docket , 614 F.2d 860 ( 1980 )


Motor Fuel Carriers, Inc. v. United States , 202 F. Supp. 497 ( 1962 )