This opinion cited by 13 cases:

Portland Oil Co. v. Commissioner of Internal Revenue , 109 F.2d 479 ( 1940 )


Lewis v. Commissioner of Internal Revenue , 160 F.2d 839 ( 1947 )


Wilgard Realty Co. v. Commissioner of Internal Rev. , 127 F.2d 514 ( 1942 )


Commissioner of Internal Rev. v. Food Industries , 101 F.2d 748 ( 1939 )


Heberlein Patent Corporation v. United States , 105 F.2d 965 ( 1939 )


Helvering v. New Haven & S. L. R. , 121 F.2d 985 ( 1941 )


Republic Steel Corporation v. United States , 40 F. Supp. 1017 ( 1941 )


Stephens, Inc., and Cross-Appellant v. United States of America, and Cross-Appellee , 464 F.2d 53 ( 1972 )


Hendee v. Commissioner of Internal Revenue , 98 F.2d 934 ( 1938 )


Intermountain Lumber Co. & Subsidiaries, etc. v. Commissioner , 65 T.C. 1025 ( 1976 )


Manhattan Bldg. Co. v. Commissioner , 27 T.C. 1032 ( 1957 )


Eastern Service Corp. v. Commissioner , 73 T.C. 833 ( 1980 )


Florida MacHine & Foundry Co. v. Fahs , 73 F. Supp. 379 ( 1947 )