This opinion cited by 319 cases:

Olivier Company v. Patterson , 151 F. Supp. 709 ( 1957 )


Exchange Security Bank v. United States , 345 F. Supp. 486 ( 1972 )


Corporacion de Ventas de Salitre y Yoda v. Commissioner , 44 B.T.A. 393 ( 1941 )


R. J. Reynolds Tobacco Co. v. Commissioner , 35 B.T.A. 949 ( 1937 )


American Packing & Provision Co. v. Commissioner , 36 B.T.A. 340 ( 1937 )


Transylvania R. Co. v. Commissioner , 36 B.T.A. 333 ( 1937 )


Coastwise Transp. Corp. v. Commissioner , 28 B.T.A. 725 ( 1933 )


Ohio Cent. Tel. Co. v. Commissioner , 28 B.T.A. 96 ( 1933 )


Simms v. Commissioner , 28 B.T.A. 988 ( 1933 )


Mallinckrodt v. Commissioner , 38 B.T.A. 960 ( 1938 )


American Dental Co. v. Commissioner , 44 B.T.A. 425 ( 1941 )


Fulton Gold Corp. v. Commissioner , 31 B.T.A. 519 ( 1934 )


N. Sobel, Inc. v. Commissioner , 40 B.T.A. 1263 ( 1939 )


S. K. Ames, Inc. v. Commissioner , 46 B.T.A. 1020 ( 1942 )


Stayton v. Commissioner , 32 B.T.A. 940 ( 1935 )


Lakeland Grocery Co. v. Commissioner , 36 B.T.A. 289 ( 1937 )


Suncrest Lumber Co. v. Commissioner , 25 B.T.A. 375 ( 1932 )


Norfolk S. R. Co. v. Commissioner , 25 B.T.A. 925 ( 1932 )


Woodward Iron Co. v. Commissioner , 24 B.T.A. 1050 ( 1931 )


Dallas Transfer & Terminal Warehouse Co. v. Commissioner , 27 B.T.A. 651 ( 1933 )