This opinion cited by 9 cases:

D'Arcy-MacManus & Masius, Inc. v. Commissioner , 63 T.C. 440 ( 1975 )


Victor Borge, Sanna Borge, and Danica Enterprises, Inc. v. Commissioner of Internal Revenue , 405 F.2d 673 ( 1968 )


Hall Paving Company v. United States , 471 F.2d 261 ( 1973 )


Wolter Construction Company, Inc. v. Commissioner of Internal Revenue , 634 F.2d 1029 ( 1980 )


Briar Homes Corporation v. United States , 245 F. Supp. 646 ( 1965 )


Wofac Corporation v. United States , 269 F. Supp. 654 ( 1967 )


Meridan Corporation v. United States , 253 F. Supp. 636 ( 1966 )


Canaveral Int'l Corp. v. Commissioner , 61 T.C. 520 ( 1974 )


Cromwell Corp. v. Commissioner , 43 T.C. 313 ( 1964 )