This opinion cited by 13 cases:

Washington R. & E. Co. v. Commissioner , 40 B.T.A. 1249 ( 1939 )


Hanlin v. Commissioner of Internal Revenue , 108 F.2d 429 ( 1939 )


The Singer Company v. The United States , 449 F.2d 413 ( 1971 )


New World Life Ins. Co. v. United States , 26 F. Supp. 444 ( 1939 )


Merrill v. United States , 105 F. Supp. 379 ( 1952 )


King Trailer Company v. United States , 228 F. Supp. 1013 ( 1964 )


Helvering v. Hammel , 61 S. Ct. 368 ( 1941 )


Thorne v. Commissioner , 3 T.C.M. 1049 ( 1944 )


United States v. Benedict , 70 S. Ct. 472 ( 1950 )


Threlfall v. United States , 302 F. Supp. 1114 ( 1969 )


Associated Telephone and Telegraph Co. v. United States , 199 F. Supp. 452 ( 1961 )


Passailaigue v. United States , 224 F. Supp. 682 ( 1963 )


Samuel Friedland Foundation v. United States , 144 F. Supp. 74 ( 1956 )