This opinion cited by 15 cases:

Paris & M. P. R. Co. v. Commissioner , 47 B.T.A. 439 ( 1942 )


Midland Cooperative Wholesale v. Commissioner , 44 B.T.A. 824 ( 1941 )


C. George Swallow v. United States , 325 F.2d 97 ( 1963 )


Paris & M. P. R. Co. v. Commissioner , 47 B.T.A. 144 ( 1942 )


Warren Tel. Co. v. Commissioner , 43 B.T.A. 451 ( 1941 )


Guanacevi Mining Co. v. Commissioner , 43 B.T.A. 517 ( 1941 )


Gary G. Boyd v. Commissioner , 117 T.C. No. 12 ( 2001 )


Guanacevi Mining Co. v. Commissioner of Internal Revenue , 127 F.2d 49 ( 1942 )


Commissioner of Internal Revenue v. Erie Forge Co. , 167 F.2d 71 ( 1948 )


Cooperative Pub. Co. v. Commissioner of Internal Revenue , 115 F.2d 1017 ( 1940 )


United States v. Ogilvie Hardware Co. , 330 U.S. 709 ( 1947 )


United Cooperatives, Inc. v. Commissioner , 4 T.C. 93 ( 1944 )


Sweets Co. of America, Inc. v. Commissioner , 8 T.C. 1104 ( 1947 )


Adams v. Commissioner , 85 T.C. 359 ( 1985 )


Wilson v. Commissioner , 35 T.C.M. 1276 ( 1976 )