This opinion cited by 11 cases:

McKean v. Scofield , 108 F.2d 764 ( 1940 )


Commissioner of Internal Rev. v. Horseshoe L. Syndicate , 110 F.2d 748 ( 1940 )


Bloomfield Ranch v. Commissioner of Internal Rev. , 167 F.2d 586 ( 1948 )


Poplar Bluff Printing Co. v. Commissioner of Int. Rev. , 149 F.2d 1016 ( 1945 )


Thrash Lease Trust v. Commissioner of Internal Revenue , 99 F.2d 925 ( 1938 )


Del Mar Addition v. Commissioner of Internal Rev. , 113 F.2d 410 ( 1940 )


Second Carey Trust v. Helvering , 126 F.2d 526 ( 1942 )


United States v. Homecrest Tract , 160 F.2d 150 ( 1947 )


Fidelity-Bankers Trust Co. v. Helvering , 113 F.2d 14 ( 1940 )


John Province 1 Well v. Commissioner , 37 T.C. 376 ( 1961 )


Kintner v. United States , 107 F. Supp. 976 ( 1952 )