This opinion cited by 15 cases:

Blum v. Commissioner of Internal Revenue , 133 F.2d 447 ( 1943 )


Louisiana Land & Exp. Co. v. Commissioner of Int. Rev. , 161 F.2d 842 ( 1947 )


Stanley Burke v. Commissioner of Internal Revenue , 283 F.2d 487 ( 1960 )


Frank L. Laport v. Commissioner of Internal Revenue , 671 F.2d 1028 ( 1982 )


Leicht v. Commissioner of Internal Revenue , 137 F.2d 433 ( 1943 )


F. E. Meyer v. Commissioner of Internal Revenue , 243 F.2d 262 ( 1957 )


Laport v. Commissioner , 40 T.C.M. 1134 ( 1980 )


Bond Bilt Constr. Co. v. Commissioner , 34 T.C.M. 1066 ( 1975 )


Standard Commodities Import & Export Corp. v. Commissioner , 44 T.C.M. 513 ( 1982 )


Wilson v. Commissioner , 43 T.C.M. 799 ( 1982 )


John R. Thompson Co. v. United States , 338 F. Supp. 770 ( 1971 )


Finley v. Commissioner , 33 T.C.M. 1012 ( 1974 )


Joseph v. Commissioner , 28 T.C.M. 568 ( 1969 )


Selig v. Commissioner , 26 T.C.M. 1302 ( 1967 )


Virginia Electric & Power Co. v. Early , 52 F. Supp. 835 ( 1943 )