This opinion cited by 10 cases:

Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )


Putoma Corp. v. Commissioner , 66 T.C. 652 ( 1976 )


Girard Trust Co. v. United States , 166 F.2d 773 ( 1948 )


C. M. Hall Lamp Co. v. United States , 97 F. Supp. 481 ( 1951 )


Commissioner of Internal Revenue v. Olmsted Incorporated Life Agency , 304 F.2d 16 ( 1962 )


Shafer v. United States , 204 F. Supp. 473 ( 1962 )


Hartland Assoc. v. Commissioner , 54 T.C. 1580 ( 1970 )


Girard Trust Co. v. United States , 69 F. Supp. 874 ( 1946 )


Lewis v. Commissioner , 27 T.C.M. 292 ( 1968 )


Newhouse Broadcasting Corp. v. Commissioner , 80 T.C.M. 178 ( 2000 )