This opinion cited by 9 cases:

Commissioner of Internal Revenue v. Falcon Co. , 127 F.2d 277 ( 1942 )


Wier Long Leaf Lumber Co. v. Commissioner of Internal Revenue , 173 F.2d 549 ( 1949 )


Trippett v. Commissioner of Internal Revenue , 118 F.2d 764 ( 1941 )


United States v. C. T. Loo, Trustee in Dissolution for the Creditors and Stockholders of C. & M. McCarthy Ltd., a Dissolved Corporation , 248 F.2d 765 ( 1957 )


sigurd-n-hersloff-and-joseph-j-stern-trustees-on-dissolution-pursuant , 310 F.2d 947 ( 1963 )


Louisville Trust Co. v. Glenn , 65 F. Supp. 193 ( 1946 )


Heiner v. Mellon , 58 S. Ct. 926 ( 1938 )


Messer v. Commissioner , 52 T.C. 440 ( 1969 )


Braicks v. Henricksen , 43 F. Supp. 254 ( 1942 )