This opinion cited by 12 cases:

American Terrazzo Strip Co. v. Commissioner , 56 T.C. 961 ( 1971 )


Latham Park Manor, Inc. v. Commissioner , 69 T.C. 199 ( 1977 )


Charles Town, Incorporated v. Commissioner of Internal Revenue , 372 F.2d 415 ( 1967 )


W. Braun Co., Inc. v. Commissioner of Internal Revenue , 396 F.2d 264 ( 1968 )


Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal Revenue , 321 F.2d 796 ( 1963 )


Spicer Theatre, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Copley Theatre, Inc. , 346 F.2d 704 ( 1965 )


garland-wilson-jr-and-jane-wilson-v-united-states-of-america-american , 530 F.2d 772 ( 1976 )


Francis G. Brown v. The United States , 396 F.2d 989 ( 1968 )


Young & Rubicam, Inc. v. The United States , 410 F.2d 1233 ( 1969 )


Aladdin Industries, Inc. v. Commissioner , 41 T.C.M. 1515 ( 1981 )


Dolese v. Commissioner , 82 T.C. 830 ( 1984 )


Peck v. Commissioner , 43 T.C.M. 291 ( 1982 )