This opinion cited by 11 cases:

charles-schneider-co-inc-v-commissioner-of-internal-revenue-future , 500 F.2d 148 ( 1974 )


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


Miller Box, Inc. v. United States , 490 F.2d 992 ( 1974 )


Tricon Metals & Servs. v. Commissioner , 74 T.C.M. 287 ( 1997 )


Paul E. Kummer Realty Company v. Commissioner of Internal Revenue , 511 F.2d 313 ( 1975 )


Builders Center, Inc. v. United States , 571 F. Supp. 83 ( 1983 )


Woesner Abstract & Title Co. v. Commissioner , 47 T.C.M. 722 ( 1983 )


B & D FOUNDS., INC. v. COMMISSIONER , 82 T.C.M. 692 ( 2001 )


Saia Electric, Inc. v. Commissioner , 33 T.C.M. 1357 ( 1974 )


Cadillac Textiles, Inc. v. Commissioner , 34 T.C.M. 295 ( 1975 )


Southwestern Rubber & Packing Co. v. Commissioner , 36 T.C.M. 716 ( 1977 )