This opinion cited by 21 cases:

Kentucky Natural Gas Corp. v. Commissioner , 47 B.T.A. 330 ( 1942 )


United States v. El Pomar Investment Company , 330 F.2d 872 ( 1964 )


Coon Run Fuel Co. v. Commissioner of Internal Revenue , 209 F.2d 187 ( 1954 )


Davis, Collector of Internal Revenue v. Bankhead Hotel, Inc , 212 F.2d 697 ( 1954 )


estate-of-ritner-k-walling-deceased-margaret-c-walling-ritner-e , 373 F.2d 190 ( 1967 )


Sheila Blanton v. State University of New York , 489 F.2d 377 ( 1973 )


Adwood Corp. v. Commissioner of Internal Revenue , 200 F.2d 552 ( 1952 )


Theodis BROWN, Appellant, v. ST. LOUIS POLICE DEPARTMENT OF the CITY OF ST. LOUIS, Et Al., Appellees , 691 F.2d 393 ( 1982 )


Frank Scofield, Collector of Internal Revenue v. San Antonio Transit Company , 219 F.2d 149 ( 1955 )


Community Bank v. Commissioner of Internal Revenue , 819 F.2d 940 ( 1987 )


Cushman Motor Works v. Commissioner of Int. Rev. , 130 F.2d 977 ( 1942 )


Mrs. Alice Webster v. The United States , 375 F.2d 814 ( 1967 )


Muskegon Motor Specialties Co. v. Commissioner of Int. Rev. , 134 F.2d 904 ( 1943 )


Wells Fargo Bank & Union Trust Co. v. United States , 115 F. Supp. 655 ( 1953 )


Hooper Body Corp. v. Commissioner , 19 T.C.M. 906 ( 1960 )


Jefrane, Inc. v. Commissioner , 4 T.C.M. 481 ( 1943 )


Harbor Bldg. Trust v. Commissioner , 16 T.C. 1321 ( 1951 )


Seiberling Rubber Co. v. Commissioner , 8 T.C. 467 ( 1947 )


Western Maryland Railway Company v. United States , 131 F. Supp. 873 ( 1955 )


Claridge Apartments Co. v. Commissioner , 1 T.C. 163 ( 1942 )