This opinion cited by 18 cases:

Coronado Oil & Gas Co. v. Commissioner , 14 B.T.A. 1214 ( 1929 )


Walker v. United States , 83 F.2d 103 ( 1936 )


Board of Regents U.W. v. Illinois , 404 Ill. 193 ( 1949 )


Nettleton's Appeal , 76 Conn. 235 ( 1903 )


Matter of Del Drago , 287 N.Y. 61 ( 1941 )


United States v. Kingsley , 41 N.J. 75 ( 1963 )


Helvering v. Gerhardt , 58 S. Ct. 969 ( 1938 )


Helvering v. Mountain Producers Corp. , 58 S. Ct. 623 ( 1938 )


Chanler v. Kelsey , 27 S. Ct. 550 ( 1907 )


Indian Motocycle Co. v. United States , 51 S. Ct. 601 ( 1931 )


Willcutts v. Bunn , 51 S. Ct. 125 ( 1931 )


South Carolina v. United States , 26 S. Ct. 110 ( 1905 )


Greiner v. Lewellyn , 42 S. Ct. 324 ( 1922 )


Educational Films Corp. of America v. Ward , 51 S. Ct. 170 ( 1931 )


State Tax Commission v. Backman , 88 Utah 424 ( 1936 )


Untitled Texas Attorney General Opinion ( 1944 )


Schlosser v. Welsh , 5 F. Supp. 993 ( 1934 )


Estate of Holdeen v. Commissioner , 34 T.C.M. 129 ( 1975 )