This opinion cited by 13 cases:

Ross v. Commissioner of Internal Revenue , 169 F.2d 483 ( 1948 )


Southern Milling Company v. United States of America , 270 F.2d 80 ( 1959 )


Vestal v. Commissioner of Internal Revenue , 152 F.2d 132 ( 1945 )


Meister Bros., Inc. v. John W. MacY Jr., Director of Federal Emergency Management Agency , 674 F.2d 1174 ( 1982 )


United States v. Fox Lake State Bank, and Donald Adams , 366 F.2d 962 ( 1966 )


John C. Brantingham, of the Estate of Beatrice F. Brantingham v. United States , 631 F.2d 542 ( 1980 )


Doner v. Commissioner , 48 T.C.M. 1276 ( 1984 )


Watts v. Commissioner , 27 T.C.M. 886 ( 1968 )


United States Fidelity & Guaranty Co. v. State Board of Equalization , 47 Cal. 2d 384 ( 1956 )


Schweiker v. Hansen , 101 S. Ct. 1468 ( 1981 )


Underwood v. Commissioner , 63 T.C. 468 ( 1975 )


Estate of Emerson v. Commissioner , 67 T.C. 612 ( 1977 )


Smale & Robinson, Inc. v. United States , 123 F. Supp. 457 ( 1954 )