This opinion cited by 10 cases:

Estate of Burghardt v. Commissioner ( 1983 )


American Air Liquide, Inc. and Subsidiaries v. Commissioner ( 2001 )


Batson Yarn & Fabrics MacHinery Goup, Inc. v. Saurer-Allma GmbH-Allgauer Maschinenbau ( 1970 )


Orient Mid-East Great Lakes Service v. International Export Lines, Ltd. ( 1963 )


Estate of Arnaud v. Commissioner ( 1988 )


Eger v. Commissioner ( 1966 )


American Air Liquide, Inc. v. Commissioner ( 2001 )


united-states-of-america-and-robert-r-handley-special-agent-of-the ( 1981 )


More v. Commissioner ( 1976 )


PRICE v. COMMISSIONER ( 2002 )