This opinion cited by 4 cases:

A. H. Phillips Co. v. Commissioner , 36 T.C.M. 638 ( 1977 )

• United States Tax Court |   Wednesday, May 18, 1977 |   Cited 0 times

---

Kansas City S. R. Co. v. Commissioner , 76 T.C. 1067 ( 1981 )

• United States Tax Court |   Tuesday, June 30, 1981 |   Cited 0 times

---

White Tool & Machine Co. v. Commissioner , 41 T.C.M. 116 ( 1980 )

• United States Tax Court |   Tuesday, September 30, 1980 |   Cited 0 times

---

Human Engineering Institute v. Commissioner , 37 T.C.M. 619 ( 1978 )

• United States Tax Court |   Thursday, April 13, 1978 |   Cited 0 times

---