This opinion cited by 11 cases:

Moore v. Commissioner of Internal Revenue , 101 F.2d 704 ( 1939 )


Bingham v. Commissioner of Internal Revenue , 105 F.2d 971 ( 1939 )


Commissioner of Internal Revenue v. MacDonald Eng. Co. , 102 F.2d 942 ( 1939 )


Commissioner of Internal Revenue v. Sisto F. Corp. , 139 F.2d 253 ( 1943 )


turner-construction-company-v-united-states-of-america-edmund-a-prentis , 364 F.2d 525 ( 1966 )


Fairbanks, Morse & Co. v. Harrison , 63 F. Supp. 495 ( 1945 )


Barrett v. Commissioner , 71 T.C.M. 2863 ( 1996 )


Production Steel, Inc. v. Commissioner , 39 T.C.M. 77 ( 1979 )


Gladstone v. Commissioner , 59 T.C.M. 303 ( 1990 )


Andrew v. Commissioner , 54 T.C. 239 ( 1970 )


Byrum v. Commissioner , 58 T.C. 731 ( 1972 )