This opinion cited by 25 cases:

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


Laura Massaglia v. Commissioner of Internal Revenue , 286 F.2d 258 ( 1961 )


Interlochen Company, Inc. v. Commissioner of Internal Revenue , 232 F.2d 873 ( 1956 )


Milliken v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Milliken , 196 F.2d 135 ( 1952 )


Continental Oil Co. v. Jones , 177 F.2d 508 ( 1949 )


Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. Scaife , 184 F.2d 157 ( 1950 )


The Crosley Corporation v. United States , 229 F.2d 376 ( 1956 )


United States v. Hancock Bank, Trustee of the Estate of Anna F. C. Martin, Hancock Bank, Trustee of the Estate of Anna F. C. Martin v. United States , 400 F.2d 975 ( 1968 )


Clifton Mfg. Co. v. Commissioner of Internal Revenue , 137 F.2d 290 ( 1943 )


Wichita Coca Cola Bottling Co. v. United States , 152 F.2d 6 ( 1945 )


Estate of Hilda Ashman v. Commissioner of Internal Revenue , 231 F.3d 541 ( 2000 )


United States v. Rexach , 331 F. Supp. 524 ( 1971 )


Stewart v. United States , 100 F. Supp. 221 ( 1951 )


Conway Import Company v. United States , 311 F. Supp. 5 ( 1969 )


Belmont Interests Inc. ( 2022 )


Deviney Constr. Co. v. Commissioner , 36 T.C.M. 413 ( 1977 )


Arkansas Best Corp. v. Commissioner , 83 T.C. 640 ( 1984 )


Garner v. Comm'r , 42 T.C.M. 1181 ( 1981 )


Estate of Broadhead v. Commissioner , 25 T.C.M. 133 ( 1966 )


Waldheim Realty & Inv. Co. v. Commissioner , 25 T.C. 1216 ( 1956 )