This opinion cited by 15 cases:

Chicago Stock Yards Co. v. Commissioner of Internal Revenue , 129 F.2d 937 ( 1942 )


Plunkett v. Commissioner of Internal Revenue , 118 F.2d 644 ( 1941 )


The St. Louis Company, a Delaware Corporation (In Dissolution) v. The United States of America , 237 F.2d 151 ( 1956 )


Blenheim Co. v. Commissioner of Internal Revenue , 125 F.2d 906 ( 1942 )


Commissioner of Internal Rev. v. Affiliated Enterprises , 123 F.2d 665 ( 1941 )


Inland Development Co. v. Commissioner of Int. Rev. , 120 F.2d 986 ( 1941 )


Frederick Smith Enter. Co. v. Commissioner of Int. Rev. , 167 F.2d 356 ( 1948 )


Capital One Financial Corporation and Subsidiaries v. Commissioner , 133 T.C. No. 8 ( 2009 )


Capital One Fin. Corp. v. Comm'r , 133 T.C. 136 ( 2009 )


Western Credit Co. v. Commissioner , 38 T.C. 979 ( 1962 )


Montgomery v. Commissioner , 51 T.C. 410 ( 1968 )


Anderson v. Commissioner , 67 T.C. 522 ( 1976 )


Rodney, Inc. v. Hoey , 53 F. Supp. 604 ( 1944 )


Fulman v. United States , 407 F. Supp. 1039 ( 1976 )


House v. Commissioner , 29 T.C.M. 533 ( 1970 )