This opinion cited by 10 cases:

Waterman Steamship Corporation v. United States , 203 F. Supp. 915 ( 1962 )


Swiss Colony, Inc. v. Commissioner , 52 T.C. 25 ( 1969 )


Crown v. Commissioner , 58 T.C. 825 ( 1972 )


H. K. Porter Co. v. Commissioner , 87 T.C. 689 ( 1986 )


Byerlyte Corporation v. Williams , 170 F. Supp. 48 ( 1959 )


MCM Investment Management, LLC, Mark & C'Ann McMillin Family Trust Dated 04/09/1990, Tax Matters Partner v. Commissioner , 2019 T.C. Memo. 158 ( 2019 )


Inductotherm Industries, Inc. v. Commissioner , 48 T.C.M. 167 ( 1984 )


Development Corp. of America v. Commissioner , 55 T.C.M. 455 ( 1988 )


Continental Grain Co. v. Commissioner , 56 T.C.M. 900 ( 1988 )


Continental Grain Co. v. Commissioner , 57 T.C.M. 57 ( 1989 )