This opinion cited by 7 cases:
Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )
American Medical International, Inc. v. Secretary of Health, Education and Welfare , 677 F.2d 118 ( 1981 )
Beech Trucking Company, Inc., Arthur Beech, Tax Matters Person v. Commissioner , 118 T.C. No. 27 ( 2002 )
Louisville and Nashville Railroad Company v. Commissioner of Internal Revenue , 641 F.2d 435 ( 1981 )
Kansas City S. R. Co. v. Commissioner , 76 T.C. 1067 ( 1981 )
Seaboard C. L. R. Co. v. Commissioner , 54 T.C.M. 1334 ( 1987 )
Texstar Corp. v. United States , 528 F. Supp. 75 ( 1981 )