This opinion cited by 14 cases:

Hamlen v. Welch , 116 F.2d 413 ( 1940 )


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


Harry H. Kem, Jr., and Diane C. Kem, Charles E. Miller and Mary J. Miller v. Commissioner of Internal Revenue , 432 F.2d 961 ( 1970 )


Alaska Realty Co. v. Commissioner of Internal Rev. , 141 F.2d 675 ( 1944 )


St. Paul Union Depot Co. v. Commissioner of Internal Rev. , 123 F.2d 235 ( 1941 )


Interstate Transit Lines v. Commissioner of Int. Rev. , 130 F.2d 136 ( 1942 )


Trinity Industries, Inc. and Subsidiaries v. Commissioner , 132 T.C. No. 2 ( 2009 )


Glazer Steel Corporation v. The United States , 388 F.2d 990 ( 1967 )


Continental Illinois Corp. v. Commissioner , 61 T.C.M. 1916 ( 1991 )


Trinity Indus. v. Comm'r , 132 T.C. 6 ( 2009 )


Journal-Tribune Publishing Co. v. Commissioner , 38 T.C. 733 ( 1962 )


Carolina, C. & O. R. Co. v. Commissioner , 82 T.C. 888 ( 1984 )


Electric Controls & Serv. Co. v. Commissioner , 72 T.C.M. 1125 ( 1996 )


Pitchford's, Inc. v. Commissioner , 34 T.C.M. 384 ( 1975 )