This opinion cited by 10 cases:

Concord Village, Inc. v. Commissioner , 65 T.C. 142 ( 1975 )


Southern Hardwood Traffic Association v. United States , 283 F. Supp. 1013 ( 1968 )


Capital Warehouse Co. v. Commissioner of Internal Rev. , 171 F.2d 395 ( 1948 )


Mooney Aircraft, Inc. v. United States , 420 F.2d 400 ( 1970 )


State v. North Star Research & Development Institute , 1972 Minn. LEXIS 1375 ( 1972 )


Farmers Cooperative Co. v. Birmingham , 86 F. Supp. 201 ( 1949 )


National Chiropractic Ass'n v. Birmingham , 96 F. Supp. 874 ( 1951 )


American Automobile Assn. v. United States , 81 S. Ct. 1727 ( 1961 )


Schulde v. Commissioner , 83 S. Ct. 601 ( 1963 )


Growers Credit Corp. v. Commissioner , 33 T.C. 981 ( 1960 )