This opinion cited by 18 cases:

Fountain v. Commissioner ( 1973 )


Page v. Comptroller of the Treasury ( 1974 )


Time Oil Company v. Commissioner of Internal Revenue ( 1958 )


Lincoln Storage Warehouses v. Commissioner of Internal Revenue ( 1950 )


First Northwest Industries, Inc. v. Commissioner ( 1978 )


ADVANCE CONSTRUCTION COMPANY, INC. v. United States ( 1972 )


Lincoln v. Commissioner ( 1955 )


Commissioner of Internal Revenue v. Erie Forge Co. ( 1948 )


Lancer Clothing Corp. v. Commissioner ( 1975 )


NATIONAL UTIL. PRODS. CO. v. COMMISSIONER ( 1978 )


Mid-State Products Co. v. Commissioner ( 1954 )


Hartland Assoc. v. Commissioner ( 1970 )


Memphis Memorial Park v. McCann ( 1955 )


Pandolfo v. Commissioner ( 1964 )


Don E. Williams Company v. Commissioner of Internal Revenue ( 1975 )


Wasatch Chemical Company, a Utah Corporation v. Commissioner of Internal Revenue ( 1963 )


Don E. Williams Co. v. Commissioner ( 1974 )


Richards v. Commissioner ( 1976 )