This opinion cited by 115 cases:

Dumari Textile Co. v. Commissioner , 47 B.T.A. 639 ( 1942 )


Parkford v. Commissioner , 45 B.T.A. 461 ( 1941 )


Newaygo Portland Cement Co. v. Commissioner , 27 B.T.A. 1097 ( 1933 )


Permanent Homes Land Co. v. Commissioner , 27 B.T.A. 142 ( 1932 )


Pittsburgh & Lake Erie R.R. v. Commissioner , 28 B.T.A. 259 ( 1933 )


Baltimore & O. R. Co. v. Commissioner , 30 B.T.A. 194 ( 1934 )


Lake Erie Engineering Corporation v. George T. McGowan Collector of Internal Revenue , 268 F.2d 341 ( 1959 )


Commissioner of Internal Revenue v. Fifth Avenue Coach Lines, Inc., Fifth Avenue Coach Lines, Inc. v. Commissioner of Internal Revenue , 281 F.2d 556 ( 1960 )


C. A. Durr Packing Co., Inc. v. Frank J. Shaughnessy, Collector , 189 F.2d 260 ( 1951 )


Willoughby Camera Stores, Inc. v. Commissioner of Internal Revenue , 125 F.2d 607 ( 1942 )


Patrick McGuirl, Inc. v. Commissioner of Internal Rev. , 74 F.2d 729 ( 1935 )


Resale Mobile Homes, Inc. v. Commissioner of Internal Revenue , 965 F.2d 818 ( 1992 )


Automobile Ins. Co. of Hartford v. Commissioner of Internal Revenue , 72 F.2d 265 ( 1934 )


Pierce Oil Corp. v. Commissioner , 32 B.T.A. 403 ( 1935 )


Long Poultry Farms, Incorporated v. Commissioner of Internal Revenue , 249 F.2d 726 ( 1957 )


A. D. Irwin v. Commissioner of Internal Revenue, A. O. Leighton and Gertrude Leighton v. Commissioner of Internal Revenue , 238 F.2d 874 ( 1956 )


COMMISSIONER OF INT. REVENUE v. Schock, Gusmer & Co. , 137 F.2d 750 ( 1943 )


General Outdoor Advertising Co. v. Helvering , 89 F.2d 882 ( 1937 )


New York Cent. R. Co. v. Commissioner of Internal Rev. , 79 F.2d 247 ( 1935 )


Buffalo Union Furnace Co. v. Helvering , 72 F.2d 399 ( 1934 )