This opinion cited by 20 cases:

Skillman Family Reunion Fund, Inc. v. United States , 196 F. Supp. 2d 543 ( 2002 )


Wisconsin Nipple & Fabricating Corp. v. Commissioner , 67 T.C. 490 ( 1976 )


Estate of Emerson v. Commissioner , 67 T.C. 612 ( 1977 )


Pulver Roofing Co. v. Commissioner , 70 T.C. 1001 ( 1978 )


Shelby U.S. Distributors, Inc. v. Commissioner , 71 T.C. 874 ( 1979 )


The Lesavoy Foundation v. Commissioner of Internal Revenue , 238 F.2d 589 ( 1956 )


melba-schuster-formerly-melba-d-baker-v-commissioner-of-internal , 312 F.2d 311 ( 1962 )


Time Oil Company v. Commissioner of Internal Revenue , 258 F.2d 237 ( 1958 )


Abbott, Proctor & Paine v. The United States , 344 F.2d 333 ( 1965 )


In Re the Estate of Cassner , 163 Ind. App. 588 ( 1975 )


Etter Grain Company, Inc. v. United States , 462 F.2d 259 ( 1972 )


Sterling Drug, Inc. v. Caspar W. Weinberger, Secretary of Health, Education and Welfare, and Alexander M. Schmidt, Commissioner of Food and Drugs , 509 F.2d 1236 ( 1975 )


Russell Manufacturing Company v. United States , 175 F. Supp. 159 ( 1959 )


Conway Import Company v. United States , 311 F. Supp. 5 ( 1969 )


Fruehauf Trailer Co. v. Commissioner , 42 T.C. 83 ( 1964 )


Ets-Hokin & Galvan, Inc. v. Commissioner , 21 T.C.M. 717 ( 1962 )


Davis v. Commissioner , 22 T.C. 807 ( 1954 )


Wisconsin Nipple and Fabricating Corporation v. Commissioner of Internal Revenue , 581 F.2d 1235 ( 1978 )


City Loan and Savings Company v. United States , 177 F. Supp. 843 ( 1959 )


Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )