This opinion cited by 40 cases:

Duke Laboratories, Inc. v. United States , 222 F. Supp. 400 ( 1963 )


American Metal Products Corp. v. Commissioner , 34 T.C. 89 ( 1960 )


Bremerton Sun Publishing Co. v. Commissioner , 44 T.C. 566 ( 1965 )


Magic Mart, Inc. v. Commissioner , 51 T.C. 775 ( 1969 )


Estate of Lucas v. Commissioner , 71 T.C. 838 ( 1979 )


Snow Mfg. Co. v. Commissioner , 86 T.C. 260 ( 1986 )


The Dahlem Foundation, Inc. v. United States , 405 F.2d 993 ( 1969 )


Oklahoma Press Publishing Company v. United States , 437 F.2d 1275 ( 1971 )


J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )


Rhoades Oil Co. v. Commissioner , 50 T.C.M. 294 ( 1985 )


The Shaw-Walker Company, a Corporation v. Commissioner of Internal Revenue , 390 F.2d 205 ( 1968 )


Ted Bates & Co. v. Commissioner , 24 T.C.M. 1346 ( 1965 )


United States v. Donruss Co. , 89 S. Ct. 501 ( 1969 )


Eyefull Inc. v. Commissioner , 71 T.C.M. 3066 ( 1996 )


American Trading & Production Corp. v. United States , 362 F. Supp. 801 ( 1972 )


John P. Scripps Newspapers v. Commissioner , 44 T.C. 453 ( 1965 )


Schenuit Rubber Company v. United States , 293 F. Supp. 280 ( 1968 )


Firstco, Inc. v. United States , 430 F. Supp. 1193 ( 1977 )


Sears Oil Co. v. Commissioner , 24 T.C.M. 207 ( 1965 )


Estate of Kriesel v. Commissioner , 37 T.C.M. 264 ( 1978 )