This opinion cited by 4 cases:

Pelaez and Sons, Inc. v. Commissioner , 114 T.C. No. 28 ( 2000 )

• United States Tax Court |   Tuesday, May 30, 2000 |   Cited 0 times

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Highland Farms, Inc. and Subsidiary v. Commissioner , 106 T.C. No. 12 ( 1996 )

• United States Tax Court |   Wednesday, April 17, 1996 |   Cited 0 times

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W. S. Badcock Corporation v. Commissioner of Internal Revenue , 491 F.2d 1226 ( 1974 )

• Court of Appeals for the Fifth Circuit |   Friday, March 29, 1974 |   Cited 0 times

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Newhouse Broadcasting Corp. v. Commissioner , 80 T.C.M. 178 ( 2000 )

• United States Tax Court |   Monday, August 7, 2000 |   Cited 0 times

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