This opinion cited by 13 cases:

Lomas Santa Fe, Inc. v. Commissioner , 74 T.C. 662 ( 1980 )


Gordon v. Commissioner , 85 T.C. 309 ( 1985 )


Kraft, Inc. v. Iowa Department of Revenue & Finance , 1991 Iowa Sup. LEXIS 31 ( 1991 )


lomas-santa-fe-inc-and-subsidiary-companies-lomas-santa-fe-country-club , 693 F.2d 71 ( 1982 )


United States v. W. H. Cocke , 399 F.2d 433 ( 1968 )


CGF Indus., Inc. v. Commissioner , 77 T.C.M. 1405 ( 1999 )


Myron A. Anderson v. Commissioner of Internal Revenue , 446 F.2d 672 ( 1971 )


Caruth Corporation, W.W. And Mable P. Caruth v. United States , 865 F.2d 644 ( 1989 )


Simmons v. United States , 341 F. Supp. 947 ( 1972 )


Naporano v. United States , 834 F. Supp. 694 ( 1993 )


Richard Hansen Land, Inc. v. Commissioner , 65 T.C.M. 2869 ( 1993 )


Williams v. Commissioner , 29 T.C.M. 1347 ( 1970 )


Scheid v. Commissioner , 46 T.C.M. 828 ( 1983 )