This opinion cited by 14 cases:
Ratkowsky v. Commissioner , 44 B.T.A. 156 ( 1941 )
Spreckels v. Commissioner , 37 B.T.A. 709 ( 1938 )
Meanley v. McColgan , 49 Cal. App. 2d 203 ( 1942 )
City Bank Farmers Trust Co. v. Commissioner of Internal Revenue , 112 F.2d 457 ( 1940 )
Moynier v. Welch , 97 F.2d 471 ( 1938 )
Felt v. Commissioner , 44 B.T.A. 593 ( 1941 )
Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )
City Bank Farmers Trust Co. v. Helvering , 61 S. Ct. 896 ( 1941 )
Martin v. Commissioner , 3 T.C.M. 32 ( 1944 )
Lykes v. United States , 72 S. Ct. 585 ( 1952 )
National Engraving Co. v. Commissioner , 3 T.C. 178 ( 1944 )
Rose v. Commissioner , 8 T.C. 854 ( 1947 )
Cato v. Commissioner , 99 T.C. 633 ( 1992 )
Dorr v. United States , 18 F. Supp. 92 ( 1937 )
