This opinion cited by 6 cases:

Union Equity Cooperative Exchange v. Commissioner , 58 T.C. 397 ( 1972 )

• United States Tax Court |   Wednesday, May 31, 1972 |   Cited 0 times

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AFFILIATED FOODS, INC. v. COMMISSIONER , 72 T.C.M. 1226 ( 1996 )

• United States Tax Court |   Thursday, November 7, 1996 |   Cited 0 times

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Coastal Chemical Corporation v. United States , 546 F.2d 110 ( 1977 )

• Court of Appeals for the Fifth Circuit |   Friday, January 28, 1977 |   Cited 0 times

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Stevenson Co-Ply, Inc. v. Commissioner , 76 T.C. 637 ( 1981 )

• United States Tax Court |   Thursday, April 23, 1981 |   Cited 0 times

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Mississippi Chemical Corp. v. Commissioner , 86 T.C. 627 ( 1986 )

• United States Tax Court |   Wednesday, April 9, 1986 |   Cited 0 times

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Affiliated Foods, Inc. v. Commissioner , 154 F.3d 527 ( 1998 )

• Court of Appeals for the Fifth Circuit |   Thursday, October 1, 1998 |   Cited 0 times

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