This opinion cited by 12 cases:

Huron Clinic Foundation v. United States ( 1962 )


Baltimore Steam Packet Company v. United States ( 1960 )


Safway Steel Scaffolds Co. Of Georgia v. United States ( 1979 )


Otm Corporation v. United States ( 1978 )


Post Bros. Constr. Co. v. Commissioner ( 1973 )


Sparks Nugget, Inc. v. Commissioner ( 1970 )


William E. Davis & Sons, Inc. v. Commissioner ( 1981 )


Stuchell v. Commissioner ( 1978 )


Potter Electric Signal and Manufacturing Company, a Corporation v. Commissioner of Internal Revenue ( 1961 )


Speer v. Commissioner ( 1996 )


Yearout Mech. & Eng'g, Inc. v. Comm'r ( 2008 )


Cascade Designs, Inc. v. Commissioner ( 2000 )