This opinion cited by 23 cases:

International-Great N. R. Co. v. Commissioner , 24 B.T.A. 726 ( 1931 )


Haller v. Commissioner , 14 B.T.A. 488 ( 1928 )


Sawtell v. Commissioner of Internal Revenue , 82 F.2d 221 ( 1936 )


Fred N. Acker v. Commissioner of Internal Revenue , 258 F.2d 568 ( 1958 )


Guggenheim v. Commissioner , 24 B.T.A. 1181 ( 1931 )


Colson Co. v. Commissioner , 37 B.T.A. 1031 ( 1938 )


Fifth Street Building v. McColgan , 19 Cal. 2d 143 ( 1941 )


In Re Messenger's Merchants Lunch Rooms , 85 F.2d 1002 ( 1936 )


Goodman Oil Co. v. Idaho State Tax Commission , 136 Idaho 53 ( 2001 )


Lowden v. State Corporation Commission , 42 N.M. 254 ( 1938 )


In Re Town Crier Bottling Co. , 123 F. Supp. 588 ( 1954 )


In Re Statmaster Corporation , 332 F. Supp. 1248 ( 1971 )


In Re Owl Drug Co. , 21 F. Supp. 907 ( 1937 )


In Re California Pea Products , 37 F. Supp. 658 ( 1941 )


Jewell-LaSalle Realty Co. v. Buck , 51 S. Ct. 407 ( 1931 )


White v. Johnson , 51 S. Ct. 115 ( 1931 )


Preston v. United States (In Re 4100 North High Ltd.) , 3 B.R. 232 ( 1980 )


In Re Richter , 40 F. Supp. 758 ( 1941 )


Northern Ohio Ry. Co. v. Commissioner , 6 T.C.M. 1230 ( 1947 )


415 South Taylor Bldg. Corp. v. Commissioner , 2 T.C. 184 ( 1943 )