This opinion cited by 64 cases:

State v. Anglo-Chilean Nitrate Sales Corporation , 225 Ala. 141 ( 1932 )


Cadden-Allen, Inc. v. Trans-Lux News Sign Corp. , 254 Ala. 400 ( 1950 )


Spector Motor Service, Inc. v. O'connor, Tax Commissioner , 181 F.2d 150 ( 1950 )


United States v. Bailey , 131 F.3d 152 ( 1997 )


Independent Life Ins. Co. v. Commissioner , 17 B.T.A. 757 ( 1929 )


Brunt v. Commissioner , 5 B.T.A. 134 ( 1926 )


West Publishing Co. v. McColgan , 27 Cal. 2d 705 ( 1946 )


Matson Navigation Co. v. State Board of Equalization , 3 Cal. 2d 1 ( 1935 )


Herold v. Commissioner of Internal Revenue , 42 F.2d 942 ( 1930 )


Helvering v. Claiborne-Annapolis Ferry Co. , 93 F.2d 875 ( 1938 )


Rice Growers' Ass'n of California v. County of Yolo , 94 Cal. Rptr. 847 ( 1971 )


Tetreault v. Franchise Tax Board , 255 Cal. App. 2d 277 ( 1967 )


American President Lines, Ltd. v. Franchise Tax Board , 83 Cal. Rptr. 702 ( 1970 )


Schwab v. Richardson , 188 Cal. 27 ( 1922 )


Coors Porcelain Company v. State , 183 Colo. 325 ( 1973 )


HC&D Moving & Storage Co. v. Yamane , 48 Haw. 486 ( 1965 )


Garrett Transfer Etc. Co. v. Pfost , 54 Idaho 576 ( 1933 )


Diefendorf v. Gallet , 51 Idaho 619 ( 1932 )


O'Gara Coal Co. v. Emmerson , 326 Ill. 18 ( 1927 )


Underwood Typewriter Co. v. Chamberlain , 94 Conn. 47 ( 1919 )