This opinion cited by 14 cases:

Cramer v. Commissioner , 55 T.C. 1125 ( 1971 )


WAXLER TOWING CO., INC. v. United States , 510 F. Supp. 297 ( 1980 )


American Steamship Company v. United States , 427 F.2d 235 ( 1970 )


Ethyl Corp. v. Collector of Revenue , 351 So. 2d 1290 ( 1978 )


Bartlett v. United States , 397 F. Supp. 216 ( 1975 )


Miller v. Commissioner , 65 T.C. 612 ( 1975 )


Govier v. Commissioner , 60 T.C.M. 1348 ( 1990 )


Miller v. Commissioner , 41 T.C.M. 528 ( 1980 )


Weaver v. Commissioner , 49 T.C.M. 249 ( 1984 )


Miller v. Commissioner , 42 T.C.M. 665 ( 1981 )


Nelson C. And Adele B. Elam v. Commissioner of Internal Revenue , 477 F.2d 1333 ( 1973 )


Yates Motor Company, Inc. v. Commissioner of Internal Revenue , 561 F.2d 15 ( 1977 )


Jewell v. Comm'r , 69 T.C. 791 ( 1978 )


Commissioner of Internal Revenue v. E. F. Baertschi and Alma M. Baertschi , 412 F.2d 494 ( 1969 )