This opinion cited by 19 cases:

Bass v. Commissioner of Internal Revenue , 129 F.2d 300 ( 1942 )


Senate Realty Corporation v. Commissioner of Internal Revenue , 511 F.2d 929 ( 1975 )


E. I. Du Pont De Nemours and Company v. United States , 432 F.2d 1052 ( 1970 )


Missouri-Kansas Pipe Line Co. v. Commissioner of Int. Rev. , 148 F.2d 460 ( 1945 )


Commissioner of Internal Revenue v. Erie Forge Co. , 167 F.2d 71 ( 1948 )


Okonite Co. v. Commissioner of Internal Revenue , 155 F.2d 248 ( 1946 )


Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal Revenue , 441 F.2d 930 ( 1971 )


Julian Lentin v. Commissioner of Internal Revenue , 237 F.2d 5 ( 1956 )


John Factor v. Commissioner of Internal Revenue , 281 F.2d 100 ( 1960 )


harvey-picker-and-jean-picker-v-the-united-states-harvey-picker-and , 371 F.2d 486 ( 1967 )


General Bancshares Corporation v. Commissioner of Internal Revenue , 326 F.2d 712 ( 1964 )


t-roland-berner-george-w-taylor-and-theodore-friedlander-jr-as , 282 F.2d 720 ( 1960 )


International Bldg. Co. v. United States , 97 F. Supp. 595 ( 1951 )


Boyle v. United States , 232 F. Supp. 543 ( 1964 )


General Bancshares Corp. v. Commissioner , 39 T.C. 423 ( 1962 )


Ringmaster, Inc. v. Commissioner , 21 T.C.M. 1024 ( 1962 )


Fishing Tackle Products Co. v. Commissioner , 27 T.C. 638 ( 1957 )


Fisher v. Commissioner , 62 T.C. 73 ( 1974 )


Skaggs Cos. v. Commissioner , 59 T.C. 201 ( 1972 )