This opinion cited by 8 cases:

Owens Machinery Co. v. Commissioner , 54 T.C. 877 ( 1970 )


Koppers Company, Inc., Successor on Merger to Koppers Company, Transferee of Koppers Building, Inc., Transferor v. United States , 278 F.2d 946 ( 1960 )


F. & D. Rentals, Inc. v. Commissioner of Internal Revenue , 365 F.2d 34 ( 1966 )


Thomas Crawley Davis and Grace Ethel Davis v. United States , 287 F.2d 168 ( 1961 )


Canal-Randolph Corporation v. United States , 568 F.2d 28 ( 1977 )


Curtis Noll Corp. v. Commissioner , 44 T.C.M. 288 ( 1982 )


Vulcan Materials Company v. United States , 446 F.2d 690 ( 1971 )


Ingram-Richardson v. Commissioner , 31 T.C.M. 779 ( 1972 )