This opinion cited by 54 cases:
Patrick McGovern, Inc. v. Commissioner , 40 B.T.A. 706 ( 1939 )
E. A. Landreth Co. v. Commissioner , 11 B.T.A. 1 ( 1928 )
Harmar Coal Co. v. Heiner , 34 F.2d 725 ( 1929 )
Argonaut Consolidated Mining Co. v. Anderson , 52 F.2d 55 ( 1931 )
Sears v. Hassett , 111 F.2d 961 ( 1940 )
Eaton v. Phoenix Securities Co. , 22 F.2d 497 ( 1927 )
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 )
Commissioner of Int. Rev. v. GIBBS-PREYER TRUSTS NOS. 1 & 2 , 117 F.2d 619 ( 1941 )
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 )
Blair v. Wilson Syndicate Trust , 39 F.2d 43 ( 1930 )
Sherman v. Commissioner of Internal Revenue , 146 F.2d 219 ( 1944 )
Sunset Scavenger Co. v. Commissioner of Internal Rev. , 84 F.2d 453 ( 1936 )
Helvering v. Jewel Mining Co. , 126 F.2d 1011 ( 1942 )
Nee v. Main Street Bank , 174 F.2d 425 ( 1949 )
Refling v. Burnet , 47 F.2d 859 ( 1931 )
United States v. Hotchkiss Redwood Co. , 25 F.2d 958 ( 1928 )
Commissioner of Internal Revenue v. Atherton , 50 F.2d 740 ( 1931 )