This opinion cited by 11 cases:

Harper Oil Company, a Corporation v. United States , 425 F.2d 1335 ( 1970 )


Richardson v. Commissioner of Internal Revenue , 126 F.2d 562 ( 1942 )


Denman Tire & Rubber Co. v. Commissioner of Internal Revenue , 192 F.2d 261 ( 1951 )


estate-of-robert-a-goodall-deceased-c-m-goodall-v-commissioner-of , 391 F.2d 775 ( 1968 )


CH Mead Coal Co. v. Commissioner of Internal Rev. , 106 F.2d 388 ( 1939 )


Glenn v. Oertel Co. , 97 F.2d 495 ( 1938 )


Santa Monica Mountain Park Co. v. United States , 99 F.2d 450 ( 1938 )


Hall v. Comm'r , 61 T.C.M. 2236 ( 1991 )


Commercial Shearing & Stamping Co. v. Commissioner , 36 T.C. 433 ( 1961 )


Roy H. Park Broadcasting, Inc. v. Commissioner , 78 T.C. 1093 ( 1982 )


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