This opinion cited by 61 cases:

Patrick McGovern, Inc. v. Commissioner , 40 B.T.A. 706 ( 1939 )


Sears v. Hassett , 111 F.2d 961 ( 1940 )


United States v. Warren R. Co. , 127 F.2d 134 ( 1942 )


Argonaut Consolidated Mining Co. v. Anderson , 52 F.2d 55 ( 1931 )


Eaton v. Phoenix Securities Co. , 22 F.2d 497 ( 1927 )


Linen Thread Co. v. Commissioner of Internal Revenue , 128 F.2d 166 ( 1942 )


Commissioner of Int. Rev. v. GIBBS-PREYER TRUSTS NOS. 1 & 2 , 117 F.2d 619 ( 1941 )


Harmar Coal Co. v. Heiner , 34 F.2d 725 ( 1929 )


Wallace's Estate v. Commissioner of Internal Revenue , 101 F.2d 604 ( 1939 )


Lucas v. Extension Oil Co. , 47 F.2d 65 ( 1931 )


Rose v. Nunnally Inv. Co. , 22 F.2d 102 ( 1927 )


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


New Haven Securities Co. v. Bitgood , 87 F.2d 759 ( 1937 )


Lane Timber Co. v. Hynson , 4 F.2d 666 ( 1925 )


Ames v. Commissioner of Internal Revenue , 49 F.2d 853 ( 1931 )


Commissioner of Int. Rev. v. Morriss R. Co. Trust No. 2 , 68 F.2d 648 ( 1934 )


United States v. Peabody Co. , 104 F.2d 267 ( 1939 )


Helvering v. Jewel Mining Co. , 126 F.2d 1011 ( 1942 )


Cleveland Trust Co. v. Commissioner of Internal Revenue , 115 F.2d 481 ( 1940 )


Sherman v. Commissioner of Internal Revenue , 146 F.2d 219 ( 1944 )