This opinion cited by 23 cases:

Wanless Iron Co. v. Commissioner , 29 B.T.A. 834 ( 1934 )


Merle-Smith v. Commissioner of Internal Revenue , 42 F.2d 837 ( 1930 )


United States v. Socony-Vacuum Oil Co. , 105 F.2d 809 ( 1939 )


Dunne v. United States , 138 F.2d 137 ( 1943 )


the-chemehuevi-indian-tribe-v-california-state-board-of-equalization , 757 F.2d 1047 ( 1985 )


Sperling v. White , 30 F. Supp. 2d 1246 ( 1998 )


Hagood v. Heckers , 182 Colo. 337 ( 1973 )


Shell Oil Co. v. Secretary , 683 So. 2d 1204 ( 1996 )


Utica State Savings Bank v. Oak Park , 279 Mich. 568 ( 1937 )


Orme v. Atlas Gas and Oil Co. , 217 Minn. 27 ( 1944 )


Oil Producing Co. v. State Bd. of Equalization , 101 Mont. 293 ( 1936 )


City of Caruthersville v. Faris , 237 Mo. App. 605 ( 1940 )


United States v. Gearhart , 7 F. Supp. 712 ( 1934 )


Yosemite Park & Curry Co. v. Collins , 20 F. Supp. 1009 ( 1937 )


Jaybird Mining Co. v. Weir , 46 S. Ct. 592 ( 1926 )


Collins v. Yosemite Park & Curry Co. , 58 S. Ct. 1009 ( 1938 )


Texas v. United States , 54 S. Ct. 819 ( 1934 )


Commonwealth Edison Co. v. Montana , 101 S. Ct. 2946 ( 1981 )


United States v. Heilbroner , 22 F. Supp. 368 ( 1938 )


Grandin Farmers' Co-Op. Elevator Co. v. Langer , 5 F. Supp. 425 ( 1934 )