This opinion cited by 18 cases:
Winn-Dixie Montgomery, Inc. v. United States , 444 F.2d 677 ( 1971 )
Commissioner of Int. Rev. v. Cleveland Adolph MR Corp. , 160 F.2d 1012 ( 1947 )
Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, Cross , 367 F.2d 646 ( 1966 )
Western Mortgage Corporation v. United States , 308 F. Supp. 333 ( 1969 )
W. J. Voit Rubber Corp. v. United States , 110 F. Supp. 277 ( 1953 )
Seaboard Finance Co. v. Commissioner , 23 T.C.M. 1512 ( 1964 )
Estate of Rider v. Commissioner , 19 T.C.M. 648 ( 1960 )
Chicago & W. I. R. Co. v. Commissioner , 20 T.C.M. 479 ( 1961 )
Westinghouse Broadcasting Co. v. Commissioner , 36 T.C. 912 ( 1961 )
Commercial Credit Industrial Corp. v. Commissioner , 47 T.C. 296 ( 1966 )
Computing & Software, Inc. v. Commissioner , 64 T.C. 223 ( 1975 )
Credit Bureau of Erie, Inc. v. Commissioner , 54 T.C. 726 ( 1970 )
Indiana Broadcasting Corp. v. Commissioner , 41 T.C. 793 ( 1964 )
Drybrough v. Commissioner , 45 T.C. 424 ( 1966 )
Penn-Dixie Steel Corp. v. Commissioner , 69 T.C. 837 ( 1978 )
Citizens & Southern Corp. v. Commissioner , 91 T.C. 463 ( 1988 )
Emmer v. Commissioner , 37 T.C.M. 460 ( 1978 )
Scalish v. Commissioner , 21 T.C.M. 260 ( 1962 )