This opinion cited by 14 cases:

owensby-kritikos-inc-petro-marine-engineering-inc-subsidiaries , 819 F.2d 1315 ( 1987 )


City Chevrolet Company v. Commissioner of Internal Revenue , 228 F.2d 894 ( 1956 )


Aries Communs., Inc. v. Comm'r , 105 T.C.M. 1585 ( 2013 )


Pacific Management Group, BSC Leasing, Inc., Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 131 ( 2018 )


Bruce Oil Co. v. Commissioner , 47 T.C.M. 1728 ( 1984 )


Nor-Cal Adjusters v. Commissioner , 30 T.C.M. 837 ( 1971 )


Henry Miller Spring & Mfg. Co. v. Commissioner , 34 T.C.M. 1400 ( 1975 )


Hudlow v. Commissioner , 30 T.C.M. 894 ( 1971 )


Neils v. Commissioner , 43 T.C.M. 982 ( 1982 )


Carole Accessories, Inc. v. Commissioner , 32 T.C.M. 1285 ( 1973 )


Owensby & Kritikos, Inc. v. Commissioner , 50 T.C.M. 29 ( 1985 )


Alma Piston Co. v. Commissioner , 35 T.C.M. 464 ( 1976 )


Clymer v. Commissioner , 47 T.C.M. 1576 ( 1984 )


Good Chevrolet v. Commissioner , 36 T.C.M. 1157 ( 1977 )