This opinion cited by 146 cases:

Home Oil Mill v. Willingham , 68 F. Supp. 525 ( 1945 )


Mobile Arts and Sports Association v. United States , 148 F. Supp. 311 ( 1957 )


American Soc. of Cinematographers, Inc. v. Commissioner , 42 B.T.A. 675 ( 1940 )


Turner v. Commissioner , 31 B.T.A. 446 ( 1934 )


Securities & Exchange Commission v. Children's Hospital , 214 F. Supp. 883 ( 1963 )


Anateus Lineal 1948, Inc. v. United States , 366 F. Supp. 118 ( 1973 )


Leubuscher v. Commissioner , 21 B.T.A. 1022 ( 1930 )


Fruit Growers Supply Co. v. Commissioner , 21 B.T.A. 315 ( 1930 )


Eagan v. Commissioner , 17 B.T.A. 694 ( 1929 )


Underwriters' Laboratories, Inc. v. Commissioner , 46 B.T.A. 464 ( 1942 )


Portland Co-operative Labor Temple Asso. v. Commissioner , 39 B.T.A. 450 ( 1939 )


Case v. Commissioner , 34 B.T.A. 1229 ( 1936 )


Patterson v. Commissioner , 34 B.T.A. 689 ( 1936 )


Eugene Fruit Growers Asso. v. Commissioner , 37 B.T.A. 993 ( 1938 )


United States v. Proprietors of Social Law Library , 102 F.2d 481 ( 1939 )


Savings Feature of Relief Dep't v. Commissioner , 32 B.T.A. 295 ( 1935 )


Retailers Credit Asso. v. Commissioner , 33 B.T.A. 1166 ( 1936 )


West Side Tennis Club v. Commissioner , 39 B.T.A. 149 ( 1939 )


Medical Diagnostic Asso. v. Commissioner , 42 B.T.A. 610 ( 1940 )


Forest Lawn Memorial Park Ass'n v. Commissioner , 45 B.T.A. 1091 ( 1941 )