This opinion cited by 11 cases:

Mead Corp. v. Commissioner , 38 B.T.A. 687 ( 1938 )


Carbo Petroleum Co. v. Commissioner , 12 B.T.A. 166 ( 1928 )


Zemurray Foundation v. United States , 687 F.2d 97 ( 1982 )


Cochrane v. Bankers' Life Co. , 30 F.2d 918 ( 1929 )


State v. Ind. Foresters , 226 Iowa 1339 ( 1939 )


Oil Shares, Inc. v. Commissioner , 29 B.T.A. 664 ( 1934 )


New York Life Ins. Co. v. Burbank , 209 Iowa 199 ( 1927 )


Woods Bros. Co. v. Commission , 229 Iowa 1171 ( 1941 )


Neff v. Gas Electric Shop , 232 Ky. 66 ( 1929 )


Matter of Cole , 235 N.Y. 48 ( 1923 )


Orinoco Realty Co. v. . Bandler , 233 N.Y. 24 ( 1922 )