This opinion cited by 10 cases:

Commissioner of Internal Revenue v. Erie Forge Co. , 167 F.2d 71 ( 1948 )


Wisotzkey v. Commissioner of Internal Revenue , 144 F.2d 632 ( 1944 )


Commissioner of Internal Revenue v. Meldrum & Fewsmith, Inc. , 230 F.2d 283 ( 1956 )


Charles A. Polizzi v. Commissioner of Internal Revenue , 247 F.2d 875 ( 1957 )


Irwin S. Chanin v. The United States. Henry I. Chanin v. The United States. Sylvia Chanin v. The United States , 393 F.2d 972 ( 1968 )


Stephen F. Heringer, Mabel H. Heringer, John F. Heringer, and Alta G. Heringer v. Commissioner of Internal Revenue , 235 F.2d 149 ( 1956 )


Fondren v. Commissioner , 65 S. Ct. 499 ( 1945 )


Roy v. Commissioner , 69 T.C.M. 1690 ( 1995 )


Whayne v. Glenn , 59 F. Supp. 517 ( 1945 )


Cloes v. Commissioner , 79 T.C. 933 ( 1982 )