This opinion cited by 12 cases:

Bell Intercontinental Corporation v. The United States , 381 F.2d 1004 ( 1967 )


Jefferson-Pilot Corp. v. Commissioner , 70 Rad. Reg. 2d (P & F) 999 ( 1992 )


First Northwest Industries, Inc. v. Commissioner , 70 T.C. 817 ( 1978 )


Dunn v. United States , 259 F. Supp. 828 ( 1966 )


united-states-v-fred-c-wernentin-esther-wernentin-robert-j-jester-and , 354 F.2d 757 ( 1965 )


Resorts International, Inc., Petitioner-Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-Appellant , 511 F.2d 107 ( 1975 )


The Conde Nast Publications, Inc., and Cross-Appellant v. United States of America, and Cross-Appellee , 575 F.2d 400 ( 1978 )


Consolidated Foods Corporation v. United States , 569 F.2d 436 ( 1978 )


Brook v. Commissioner , 23 T.C.M. 1730 ( 1964 )


Sirovatka v. Commissioner , 47 T.C.M. 71 ( 1983 )


Resorts International, Inc. v. Commissioner , 60 T.C. 778 ( 1973 )


Leisure Dynamics, Inc. v. Commissioner , 32 T.C.M. 159 ( 1973 )