This opinion cited by 17 cases:

National Farmers Union Service Corporation v. United States , 400 F.2d 483 ( 1968 )


Stinnett's Pontiac Service, Inc., Richard W. Stinnett and Gay P. Stinnett v. Commissioner of Internal Revenue Service , 730 F.2d 634 ( 1984 )


United States v. Charles C. Hertwig, Trustee of Reorganization of Precision Recapping Equipment Company , 398 F.2d 452 ( 1968 )


National Labor Relations Board v. Citizens Hotel Company, D/B/A Hotel Texas , 326 F.2d 501 ( 1964 )


Christine L. Pounds as Independent of the Estate of Horace E. Pounds and Christine L. Pounds v. United States , 372 F.2d 342 ( 1967 )


D. J. Campbell Co., Inc. v. The United States , 370 F.2d 336 ( 1966 )


Cuyuna Realty Company v. The United States , 382 F.2d 298 ( 1967 )


Nye v. Commissioner , 50 T.C. 203 ( 1968 )


Oak Motors, Inc. v. Commissioner , 23 T.C.M. 520 ( 1964 )


Lagerquist v. Commissioner , 53 T.C.M. 530 ( 1987 )


Monon Railroad v. Commissioner , 55 T.C. 345 ( 1970 )


Tampa & G. C. R. Co. v. Commissioner , 56 T.C. 1393 ( 1971 )


D'Angelo Assoc., Inc. v. Commissioner , 70 T.C. 121 ( 1978 )


American Offshore, Inc. v. Commissioner , 97 T.C. 579 ( 1991 )


Piedmont Corp. v. Commissioner , 25 T.C.M. 1344 ( 1966 )


Vantress v. Commissioner , 23 T.C.M. 711 ( 1964 )


Laidiaw Transp. v. Commissioner , 75 T.C.M. 2598 ( 1998 )