This opinion cited by 32 cases:

Kentucky Natural Gas Corp. v. Commissioner , 47 B.T.A. 330 ( 1942 )


Western Massachusetts Theatres, Inc. v. Commissioner of Internal Revenue , 236 F.2d 186 ( 1956 )


Coon Run Fuel Co. v. Commissioner of Internal Revenue , 209 F.2d 187 ( 1954 )


Benedum v. Granger, Collector of Internal Revenue (Two Cases) , 180 F.2d 564 ( 1950 )


United States v. El Pomar Investment Company , 330 F.2d 872 ( 1964 )


Pelham Hall Co. v. Hassett , 147 F.2d 63 ( 1945 )


Fairmont Aluminum Company v. Commissioner of Internal Revenue , 222 F.2d 622 ( 1955 )


Fairmont Aluminum Co. v. Commissioner of Internal Revenue , 180 F.2d 832 ( 1950 )


Blackhawk-Perry Corporation v. Commissioner of Internal Revenue , 182 F.2d 319 ( 1950 )


Davis, Collector of Internal Revenue v. Bankhead Hotel, Inc , 212 F.2d 697 ( 1954 )


Frank Scofield, Collector of Internal Revenue v. San Antonio Transit Company , 219 F.2d 149 ( 1955 )


Templeton's Jewelers, Inc. v. United States , 126 F.2d 251 ( 1942 )


Georday Enterprises v. Commissioner of Internal Rev. , 126 F.2d 384 ( 1942 )


United Gas Improvement Co. v. Commissioner of Int. Rev. , 142 F.2d 216 ( 1944 )


Wells Fargo Bank & Union Trust Co., as of the Estate of Ivey L. Borden, Deceased v. United States , 225 F.2d 298 ( 1955 )


United States v. Adkins-Phelps, Incorporated , 400 F.2d 737 ( 1968 )


Survaunt v. Commissioner of Internal Revenue , 162 F.2d 753 ( 1947 )


Stock Yards Nat. Bank v. Commissioner of Internal Revenue , 153 F.2d 708 ( 1946 )


Maine Steel, Inc. v. United States , 174 F. Supp. 702 ( 1959 )


Sohmer & Co. v. United States , 86 F. Supp. 670 ( 1949 )