This opinion cited 7 cases:
Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal Revenue , 321 F.2d 796 ( 1963 )
Timberlake v. Commissioner of Internal Revenue , 132 F.2d 259 ( 1942 )
Doyle v. Commissioner of Internal Revenue , 147 F.2d 769 ( 1945 )
Bear Valley Mutual Water Company v. Riddell , 283 F. Supp. 949 ( 1968 )
Brown v. Commissioner , 30 T.C.M. 708 ( 1971 )
Dellinger v. Commissioner , 32 T.C. 1178 ( 1959 )
Riss v. Commissioner , 56 T.C. 388 ( 1971 )