This opinion cited by 16 cases:

Okemah National Bank, a Corporation v. Earl R. Wiseman, District Director Internal Revenue , 253 F.2d 223 ( 1958 )


Keasbey & Mattison Co. v. Rothensies , 133 F.2d 894 ( 1943 )


Don T. Allen and Don T. Allen as of the Estate of Helen M. Allen, Deceased v. Commissioner of Internal Revenue , 283 F.2d 785 ( 1960 )


Alexander & Baldwin, Limited v. Kanne , 190 F.2d 153 ( 1951 )


City Ice Delivery Co. v. United States , 176 F.2d 347 ( 1949 )


Tigrett v. United States , 213 F. App'x 440 ( 2007 )


Estate of Broadhead v. Commissioner , 31 T.C.M. 951 ( 1972 )


Justice Steel, Inc. v. Commissioner , 41 T.C.M. 209 ( 1980 )


United States v. H. F. Keeler and Alice H. Keeler, His Wife , 308 F.2d 424 ( 1962 )


Hirsch v. Commissioner of Internal Revenue , 124 F.2d 24 ( 1941 )


West Virginia N. R. Co. v. Commissioner , 18 T.C.M. 975 ( 1959 )


J. G. Boswell Co. v. Commissioner , 34 T.C. 539 ( 1960 )


Sharon Herald Co. v. Granger , 97 F. Supp. 295 ( 1951 )


Kentucky Utilities Company v. Glenn , 250 F. Supp. 265 ( 1965 )


Squirt Co. v. Commissioner , 51 T.C. 543 ( 1969 )


Bird v. Commissioner , 22 T.C.M. 65 ( 1963 )