This opinion cited by 10 cases:

Galedrige Constr. v. Commissioner , 73 T.C.M. 2838 ( 1997 )


Hollywood Baseball Asso. v. Commissioner , 49 T.C. 338 ( 1968 )


John B. Franzwa, Inc. v. Community Gresham Broadcasting Corp. (In Re Columbia River Broadcasting, Inc.) , 1989 Bankr. LEXIS 1819 ( 1989 )


Deltide Fishing & Rental Tools, Inc. v. United States , 279 F. Supp. 661 ( 1968 )


Lakewood Associates, Robert G. Moore, Tax Matters Partner v. Commissioner , 109 T.C. No. 21 ( 1997 )


RACMP Enterprises, Inc. v. Commissioner , 114 T.C. No. 16 ( 2000 )


Hollywood Baseball Association v. Commissioner of Internal Revenue , 423 F.2d 494 ( 1970 )


Sirbo Holdings, Inc. v. Commissioner of Internal Revenue , 476 F.2d 981 ( 1973 )


Illinois Cereal Mills, Inc. v. Commissioner , 46 T.C.M. 1001 ( 1983 )


Mafco Equip. Co. v. Comm'r , 47 T.C.M. 88 ( 1983 )