This opinion cited by 13 cases:
Greenvine Corp. v. Commissioner , 40 T.C. 926 ( 1963 )
Union Equity Cooperative Exchange v. Commissioner , 58 T.C. 397 ( 1972 )
Seiners Asso. v. Commissioner , 58 T.C. 949 ( 1972 )
Atwood Grain & Supply Co. v. Commissioner , 60 T.C. 412 ( 1973 )
Independent Cooperative Milk Producers Asso. v. Commissioner , 76 T.C. 1001 ( 1981 )
Long Poultry Farms, Incorporated v. Commissioner of Internal Revenue , 249 F.2d 726 ( 1957 )
Anthony Theophilos Patricia A. Theophilos v. Commissioner Internal Revenue Service , 85 F.3d 440 ( 1996 )
William L. Raley and Thelma C. Raley v. United States , 491 F.2d 136 ( 1974 )
Coastal Chemical Corporation v. United States , 546 F.2d 110 ( 1977 )
Furze v. Lake Region Packing Association, Inc. , 311 So. 2d 183 ( 1975 )
Theophilos v. Commissioner , 67 T.C.M. 2106 ( 1994 )
Lake Forest, Inc. v. Commissioner , 22 T.C.M. 156 ( 1963 )
Riverfront Groves, Inc. v. Commissioner , 60 T.C. 435 ( 1973 )