This opinion cited by 17 cases:

First Nat. Bank & Trust Co. of Tulsa v. Jones , 143 F.2d 652 ( 1944 )


The United Gas Improvement Company v. Commissioner of Internal Revenue , 240 F.2d 312 ( 1956 )


National Weeklies v. Com'r of Internal Revenue , 137 F.2d 39 ( 1943 )


Leicht v. Commissioner of Internal Revenue , 137 F.2d 433 ( 1943 )


Drown v. United States , 203 F. Supp. 514 ( 1962 )


Callan v. Westover , 116 F. Supp. 191 ( 1953 )


Scheurer v. Comm'r , 113 T.C.M. 1157 ( 2017 )


Justice Steel, Inc. v. Commissioner , 41 T.C.M. 209 ( 1980 )


LIBERTY NATL. BANK & TRUST CO. v. COMMISSIONER , 38 T.C.M. 314 ( 1979 )


Putnam v. Commissioner , 77 S. Ct. 175 ( 1956 )


Estate of Bogeaus v. Commissioner , 29 T.C.M. 467 ( 1970 )


H. Kalicak Constr. Co. v. Commissioner , 48 T.C.M. 1403 ( 1984 )


Bihlmaier v. Commissioner , 17 T.C. 620 ( 1951 )


Allen v. Edwards , 114 F. Supp. 672 ( 1953 )


Magruder v. Commissioner , 57 T.C.M. 117 ( 1989 )


Dunmire v. Commissioner , 42 T.C.M. 438 ( 1981 )


Ramsey v. Commissioner , 56 T.C.M. 1236 ( 1989 )