This opinion cited by 10 cases:

Commissioner of Internal Revenue v. Landers Corp , 210 F.2d 188 ( 1954 )


The Progressive Corporation and Subsidiaries v. United States , 970 F.2d 188 ( 1992 )


John R. Upton, Anna L. S. Upton and Margaret St. Aubyn v. Commissioner of Internal Revenue , 283 F.2d 716 ( 1960 )


The H. Wetter Manufacturing Company v. United States , 458 F.2d 1033 ( 1972 )


Newbury v. United States , 57 F. Supp. 168 ( 1944 )


Corrigan v. Commissioner of Internal Revenue , 155 F.2d 164 ( 1946 )


Harris Trust & Savings Bank v. MacLeod , 4 Ill. App. 3d 542 ( 1972 )


Marshall v. Commissioner , 60 T.C. 242 ( 1973 )


Hay v. United States , 263 F. Supp. 813 ( 1967 )


Valley Loan Association v. United States , 258 F. Supp. 673 ( 1966 )