This opinion cited by 14 cases:

Haserot v. Commissioner , 46 T.C. 864 ( 1966 )


G.D. Searle & Co. v. Commissioner , 88 T.C. 252 ( 1987 )


Charles Town, Incorporated v. Commissioner of Internal Revenue , 372 F.2d 415 ( 1967 )


Maxwell Hardware Company, a Corporation, on Review v. Commissioner of Internal Revenue, on Review , 343 F.2d 713 ( 1965 )


Fanning v. United States , 568 F. Supp. 823 ( 1983 )


dhl-corporation-and-subsidaries-v-commissioner-of-internal-revenue , 285 F.3d 1210 ( 2002 )


estate-of-ritner-k-walling-deceased-margaret-c-walling-ritner-e , 373 F.2d 190 ( 1967 )


Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake Farms , 324 F.2d 837 ( 1963 )


Eli Lilly & Co. v. Commissioner , 84 T.C. 996 ( 1985 )


Aladdin Industries, Inc. v. Commissioner , 41 T.C.M. 1515 ( 1981 )


Palo Alto Town & Country Village, Inc. v. Commissioner , 32 T.C.M. 1048 ( 1973 )


Gaines v. Commissioner , 45 T.C.M. 363 ( 1982 )


Hempt Bros., Inc. v. United States , 354 F. Supp. 1172 ( 1973 )


Dhl Corp. v. Comm'r , 76 T.C.M. 1122 ( 1998 )