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 )