This opinion cited by 27 cases:

Pension Benefit Guaranty Corp. v. Ouimet Corp. , 470 F. Supp. 945 ( 1979 )


Nat Harrison Assoc., Inc. v. Commissioner , 42 T.C. 601 ( 1964 )


Marc's Big Boy-Prospect, Inc. v. Commissioner , 52 T.C. 1073 ( 1969 )


Rocco v. Commissioner , 57 T.C. 826 ( 1972 )


Kahler Corp. v. Commissioner , 58 T.C. 496 ( 1972 )


Estate of Whitlock v. Commissioner , 59 T.C. 490 ( 1972 )


Brittingham v. Commissioner , 66 T.C. 373 ( 1976 )


Foster v. Comm'r , 80 T.C. 34 ( 1983 )


Hospital Corp. of America v. Commissioner , 81 T.C. 520 ( 1983 )


G.D. Searle & Co. v. Commissioner , 88 T.C. 252 ( 1987 )


Commissioner of Internal Revenue v. Chelsea Products, Inc , 197 F.2d 620 ( 1952 )


robert-m-brittingham-v-commissioner-of-internal-revenue-dallas-ceramic , 598 F.2d 1375 ( 1979 )


W. Braun Co., Inc. v. Commissioner of Internal Revenue , 396 F.2d 264 ( 1968 )


3M Company and Subsidiaries ( 2023 )


Advance MacHinery Exchange, Inc. v. Commissioner of Internal Revenue , 196 F.2d 1006 ( 1952 )


Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar Co , 198 F.2d 214 ( 1952 )


Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal Revenue , 231 F.2d 639 ( 1956 )


GUR Co. v. Commissioner of Internal Revenue , 117 F.2d 187 ( 1941 )


Eli Lilly & Co. v. Commissioner , 84 T.C. 996 ( 1985 )


Bausch & Lomb, Inc. v. Commissioner , 92 T.C. 525 ( 1989 )