This opinion cited by 14 cases:

McDonnell v. United States , 59 F.2d 290 ( 1932 )


Corn Products Ref. Co. v. Commissioner , 22 B.T.A. 605 ( 1931 )


Walker v. Commissioner , 27 B.T.A. 829 ( 1933 )


West Town State Bank v. Commissioner , 32 B.T.A. 531 ( 1935 )


Savannah Bank & Trust Co. v. United States , 58 F.2d 1068 ( 1932 )


Pacific Coast Steel Co. v. McLaughlin , 61 F.2d 73 ( 1932 )


Helvering v. Newport Co. , 54 S. Ct. 480 ( 1934 )


John Walsonavich, Individually and Trading as Service Electric Company v. United States , 335 F.2d 96 ( 1964 )


Baumgartner v. Commissioner of Internal Revenue , 51 F.2d 472 ( 1931 )


United States v. Havner , 101 F.2d 161 ( 1939 )


McCarthy Co. v. Commissioner of Internal Revenue , 80 F.2d 618 ( 1935 )


Commissioner of Int. Rev. v. United States Ref. Corp. , 64 F.2d 69 ( 1933 )


Independent I. & C. Storage Co. v. Commissioner of Int. Rev. , 50 F.2d 31 ( 1931 )


Estate of Iaconi v. Commissioner , 20 T.C.M. 502 ( 1961 )