This opinion cited by 21 cases:

Jeanese, Inc. v. United States , 227 F. Supp. 304 ( 1964 )


Shepherd Constr. Co. v. Commissioner , 51 T.C. 890 ( 1969 )


Western Casualty & Surety Co. v. Commissioner , 65 T.C. 897 ( 1976 )


Park Hosiery Mills v. Commissioner of Internal Revenue , 183 F.2d 583 ( 1950 )


Dominion Resources, Inc. v. United States , 48 F. Supp. 2d 527 ( 1999 )


Central Tablet Manufacturing Co. v. United States , 339 F. Supp. 1134 ( 1972 )


Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal Revenue , 253 F.2d 326 ( 1958 )


Field Enterprises, Inc. v. The United States , 348 F.2d 485 ( 1965 )


Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal Revenue , 192 F.2d 1002 ( 1951 )


Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar Co , 198 F.2d 214 ( 1952 )


Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal Revenue , 231 F.2d 639 ( 1956 )


W. S. Badcock Corporation v. Commissioner of Internal Revenue , 491 F.2d 1226 ( 1974 )


The Cappel House Furnishing Company v. United States , 244 F.2d 525 ( 1957 )


Cyclops Corp. v. United States , 408 F. Supp. 1287 ( 1976 )


North American Life & Casualty Co. v. Commissioner , 63 T.C. 364 ( 1974 )


City Investing Co. v. Commissioner , 52 T.C.M. 1422 ( 1987 )


Handy Andy T v. & Appliances, Inc. v. Commissioner , 47 T.C.M. 478 ( 1983 )


F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal Revenue , 238 F.2d 735 ( 1956 )


New Capital Hotel, Inc. v. Commissioner of Internal Revenue , 261 F.2d 437 ( 1958 )


Cooper Communities, Inc. and Subsidiaries v. United States , 678 F. Supp. 1408 ( 1987 )