This opinion cited by 12 cases:
Snow Mfg. Co. v. Commissioner , 86 T.C. 260 ( 1986 )
J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )
Estate of Kriesel v. Commissioner , 37 T.C.M. 264 ( 1978 )
Suwannee Lumber Mfg. Co. v. Commissioner , 39 T.C.M. 572 ( 1979 )
Motel Associates, Inc. v. Commissioner , 52 T.C.M. 429 ( 1986 )
Feilen Meat Co. v. Commissioner , 48 T.C.M. 440 ( 1984 )
EMI Corp. v. Commissioner , 50 T.C.M. 569 ( 1985 )
A. T. Williams Oil Co. v. Commissioner , 42 T.C.M. 851 ( 1981 )
Proctor v. Commissioner , 42 T.C.M. 725 ( 1981 )
Doug-Long, Inc. v. Commissioner , 72 T.C. 158 ( 1979 )
Marie's Shoppe, Inc. v. Commissioner , 36 T.C.M. 1548 ( 1977 )
JRJ Express Inc. v. Commissioner , 75 T.C.M. 2397 ( 1998 )
