This opinion cited by 12 cases:

Kent Homes, Inc. v. United States , 512 F.2d 395 ( 1975 )


Lake Erie Engineering Corporation v. George T. McGowan Collector of Internal Revenue , 268 F.2d 341 ( 1959 )


Gar Wood Industries, Inc. v. United States , 437 F.2d 558 ( 1971 )


Consolidated-Hammer Dry Plate & Film Company, Transferee v. Commissioner of Internal Revenue , 317 F.2d 829 ( 1963 )


William Q. Boyce, Individually and as of the Will and Estate of Ida Mae Boyce, Deceased v. The United States , 405 F.2d 526 ( 1968 )


Flamingo Resort, Inc. v. United States , 485 F. Supp. 926 ( 1980 )


Stephens Marine, Inc. v. Commissioner , 28 T.C.M. 199 ( 1969 )


Van Valkenburgh v. Commissioner , 26 T.C.M. 753 ( 1967 )


Bizzack Bros. Constr. Corp. v. Commissioner , 41 T.C.M. 173 ( 1980 )


Dingle-Clark Co. v. Commissioner , 26 T.C. 782 ( 1956 )


Marquardt Corp. v. Commissioner , 39 T.C. 443 ( 1962 )


Scolari v. Commissioner , 32 T.C.M. 803 ( 1973 )