This opinion cited by 9 cases:

walter-j-mary-ann-russell-86-1679-cannonsburg-skiing-corporation , 832 F.2d 349 ( 1987 )


national-tea-co-and-consolidated-subsidiaries-as-successor-to-national , 793 F.2d 864 ( 1986 )


United Dairy Farmers, Inc. v. United States , 107 F. Supp. 2d 937 ( 2000 )


Berger Machine Products, Inc. v. Commissioner , 68 T.C. 358 ( 1977 )


Estate of McWhorter v. Commissioner , 69 T.C. 650 ( 1978 )


Romy Hammes, Inc. v. Commissioner , 68 T.C. 900 ( 1977 )


National Tea Co. v. Commissioner , 83 T.C. 8 ( 1984 )


Cannonsburg Skiing Corp. v. Commissioner , 51 T.C.M. 844 ( 1986 )


Cocker v. Commissioner , 68 T.C. 544 ( 1977 )