This opinion cited by 25 cases:

Twentieth Century-Fox Film Corporation v. Commissioner of Internal Revenue , 372 F.2d 281 ( 1967 )


Beckridge Corporation v. Commissioner of Internal Revenue , 129 F.2d 318 ( 1942 )


United States v. S & a Company , 338 F.2d 629 ( 1964 )


Commissioner of Int. Rev. v. Cleveland Adolph MR Corp. , 160 F.2d 1012 ( 1947 )


P. Dougherty Co. v. Commissioner of Internal Revenue , 159 F.2d 269 ( 1946 )


United States Industrial Alcohol Co. v. Helvering , 137 F.2d 511 ( 1943 )


Samson Inv. Co. v. Commissioner , 76 T.C.M. 158 ( 1998 )


Leonard v. Commissioner , 66 T.C.M. 1019 ( 1993 )


Herder v. Helvering , 106 F.2d 153 ( 1939 )


Clemente, Inc. v. Commissioner , 50 T.C.M. 497 ( 1985 )


Uri v. Commissioner , 56 T.C.M. 1217 ( 1989 )


Energy Resources Ltd. Partnership v. Commissioner , 64 T.C.M. 80 ( 1992 )


Fribourg Navigation Co. v. Commissioner , 86 S. Ct. 862 ( 1966 )


Yellow Cab Co. of Pittsburgh v. Driscoll , 24 F. Supp. 993 ( 1938 )


Whitcomb v. Commissioner , 35 T.C.M. 793 ( 1976 )


Conroe Office Bldg., Ltd. v. Commissioner , 61 T.C.M. 2655 ( 1991 )


Twentieth Century-Fox Film Corp. v. Commissioner , 45 T.C. 137 ( 1965 )


Norfolk Southern Corp. v. Commissioner , 104 T.C. 13 ( 1995 )


Dillon v. Commissioner , 42 T.C.M. 1364 ( 1981 )


Maier Brewing Co. v. Commissioner , 54 T.C.M. 46 ( 1987 )