This opinion cited by 5 cases:

Spartanburg Terminal Co. v. Commissioner , 66 T.C. 916 ( 1976 )

• United States Tax Court |   Monday, August 30, 1976 |   Cited 0 times

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Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )

• United States Tax Court |   Wednesday, December 31, 1980 |   Cited 0 times

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Texas Instruments, Inc. v. United States , 407 F. Supp. 1326 ( 1976 )

• District Court, N.D. Texas |   Tuesday, January 20, 1976 |   Cited 0 times

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Campbell v. Commissioner , 32 T.C.M. 451 ( 1973 )

• United States Tax Court |   Wednesday, April 25, 1973 |   Cited 0 times

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Kansas City S. R. Co. v. Commissioner , 76 T.C. 1067 ( 1981 )

• United States Tax Court |   Tuesday, June 30, 1981 |   Cited 0 times

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