This opinion cited by 7 cases:

Shell Oil Co. v. Commissioner , 89 T.C. 371 ( 1987 )

• United States Tax Court |   Tuesday, September 1, 1987 |   Cited 0 times

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Houston Oil & Minerals Corp. v. Commissioner , 105 Oil & Gas Rep. 207 ( 1989 )

• United States Tax Court |   Tuesday, June 27, 1989 |   Cited 0 times

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Keller v. Commissioner , 79 T.C. 7 ( 1982 )

• United States Tax Court |   Thursday, July 8, 1982 |   Cited 0 times

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Gates Rubber Company, and Subsidiaries v. Commissioner of Internal Revenue , 694 F.2d 648 ( 1982 )

• Court of Appeals for the Tenth Circuit |   Friday, December 3, 1982 |   Cited 0 times

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CGG Ams., Inc. v. Comm'r , 147 T.C. 78 ( 2016 )

• United States Tax Court |   Thursday, July 21, 2016 |   Cited 0 times

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Ruth v. Commissioner , 46 T.C.M. 1484 ( 1983 )

• United States Tax Court |   Thursday, September 22, 1983 |   Cited 0 times

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Louisiana Land & Exploration Co. v. Commissioner , 105 Oil & Gas Rep. 219 ( 1989 )

• United States Tax Court |   Tuesday, June 27, 1989 |   Cited 0 times

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