This opinion cited by 12 cases:

Hogg's Oyster Company, Inc. v. United States , 676 F.2d 1015 ( 1982 )


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


Simons-Eastern Company v. United States , 354 F. Supp. 1003 ( 1972 )


Inland Oil and Chemical Corporation v. United States , 338 F. Supp. 1330 ( 1972 )


Inland Terminals, Inc. v. United States , 477 F.2d 836 ( 1973 )


Hughes, Inc. v. Commissioner , 90 T.C. 1 ( 1988 )


Motel Associates, Inc. v. Commissioner , 52 T.C.M. 429 ( 1986 )


Lamark Shipping Agency, Inc. v. Commissioner , 42 T.C.M. 38 ( 1981 )


Kaminsky, Inc. v. Commissioner , 60 T.C.M. 740 ( 1990 )


Brookfield Wire Co. v. Commissioner , 40 T.C.M. 985 ( 1980 )


Tri-City Advertising, Inc. v. Commissioner , 54 T.C.M. 1537 ( 1988 )


Motor Fuel Carriers, Inc. v. Commissioner , 34 T.C.M. 1290 ( 1975 )