This opinion cited by 5 cases:

Freeman v. Commissioner , 48 T.C. 96 ( 1967 )

• United States Tax Court |   Friday, April 28, 1967 |   Cited 0 times

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Shell Oil Co. v. Commissioner , 89 T.C. 371 ( 1987 )

• United States Tax Court |   Tuesday, September 1, 1987 |   Cited 0 times

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Helvering v. Jewel Mining Co. , 126 F.2d 1011 ( 1942 )

• Court of Appeals for the Eighth Circuit |   Tuesday, April 7, 1942 |   Cited 0 times

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Dearing v. Commissioner of Internal Revenue , 102 F.2d 91 ( 1939 )

• Court of Appeals for the Fifth Circuit |   Friday, March 3, 1939 |   Cited 0 times

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Sneed v. Commissioner of Internal Revenue , 119 F.2d 767 ( 1941 )

• Court of Appeals for the Fifth Circuit |   Monday, May 5, 1941 |   Cited 0 times

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