This opinion cited by 11 cases:

Roanoke Vending Exchange, Inc. v. Commissioner , 40 T.C. 735 ( 1963 )


Paramount Liquor Company v. Commissioner of Internal Revenue , 242 F.2d 249 ( 1957 )


American State Bank, a Wisconsin Banking Corporation v. United States of America, (Two Cases) , 279 F.2d 585 ( 1960 )


Beneficial Corporation and Subsidiaries v. The United States , 814 F.2d 1570 ( 1987 )


Zimco Electric Supply Co. v. Commissioner , 30 T.C.M. 878 ( 1971 )


Hammonton Inv. & Mortg. Co. v. Commissioner , 18 T.C.M. 1025 ( 1959 )


Carp v. Commissioner , 20 T.C.M. 1772 ( 1961 )


Commercial Capital Corp. v. Commissioner , 27 T.C.M. 897 ( 1968 )


Thor Power Tool Company v. Commissioner of Internal Revenue , 563 F.2d 861 ( 1977 )


Branerton Corp. v. Commissioner , 35 T.C.M. 1658 ( 1976 )


Time Acceptance, Inc. v. Commissioner , 49 T.C.M. 1186 ( 1985 )