This opinion cited by 15 cases:

National Securities Corp. v. Com'r of Internal Revenue , 137 F.2d 600 ( 1943 )


Commissioner of Internal Revenue v. Chelsea Products, Inc , 197 F.2d 620 ( 1952 )


Raymond Pearson Motor Company and Raymond Pearson, Inc. v. Commissioner of Internal Revenue , 246 F.2d 509 ( 1957 )


Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal Revenue , 231 F.2d 639 ( 1956 )


Samuel Napsky and Morley Brickman v. Commissioner of Internal Revenue , 371 F.2d 189 ( 1966 )


Hart Metal Products Corporation v. Commissioner of Internal Revenue , 437 F.2d 946 ( 1971 )


P & R Investors, Inc. v. Commissioner , 22 T.C.M. 1462 ( 1963 )


Young & Rubicam, Inc. v. The United States , 410 F.2d 1233 ( 1969 )


Webber v. Commissioner , 47 T.C.M. 32 ( 1983 )


Ach v. Commissioner , 42 T.C. 114 ( 1964 )


Lemmen v. Commissioner , 77 T.C. 1326 ( 1981 )


G.D. Searle & Co. v. Commissioner , 88 T.C. 252 ( 1987 )


Eli Lilly & Co. v. Commissioner , 84 T.C. 996 ( 1985 )


Republic Petroleum Corporation v. United States , 397 F. Supp. 900 ( 1975 )


Regan v. Commissioner , 45 T.C.M. 389 ( 1982 )