This opinion cited by 14 cases:

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


Skaggs Cos. v. Commissioner , 59 T.C. 201 ( 1972 )


Richmond, F. & P. R. Co. v. Commissioner , 62 T.C. 174 ( 1974 )


National Can Corp. v. United States , 520 F. Supp. 567 ( 1981 )


kentucky-utilities-company-v-seldon-r-glenn-and-william-m-gray-old , 394 F.2d 631 ( 1968 )


Cities Service Company v. United States , 316 F. Supp. 61 ( 1970 )


National Can Corporation v. United States , 687 F.2d 1107 ( 1982 )


Chock Full O' Nuts Corporation v. United States , 453 F.2d 300 ( 1971 )


Jim Walter Corporation v. United States , 498 F.2d 631 ( 1974 )


Head Ski Company, Inc. v. United States , 454 F.2d 732 ( 1972 )


H. And G. Industries, Inc. And Subsidiaries v. Commissioner of Internal Revenue , 495 F.2d 653 ( 1974 )


CHRYSLER CORP. v. COMMISSIONER , 82 T.C.M. 580 ( 2001 )


Hunt Foods & Industries, Inc. v. Commissioner , 57 T.C. 633 ( 1972 )


Central & South West Corporation v. Brown , 249 F. Supp. 787 ( 1965 )