This opinion cited by 70 cases:

United States v. Aluminum Co. of America , 148 F.2d 416 ( 1945 )


Cohen v. Department of Revenue , 4 Or. Tax 270 ( 1971 )


Latourette v. State Tax Commission , 3 Or. Tax 120 ( 1967 )


Canfield v. Commissioner , 34 T.C. 978 ( 1960 )


Waters v. Commissioner , 3 T.C. 407 ( 1944 )


Milbank v. Commissioner , 41 B.T.A. 1014 ( 1940 )


Commissioner of Internal Revenue v. Berolzheimer , 116 F.2d 628 ( 1940 )


Phipps v. Helvering , 124 F.2d 288 ( 1941 )


Commissioner of Internal Revenue v. O'KEEFFE , 118 F.2d 639 ( 1941 )


Commissioner of Internal Revenue v. Betts , 123 F.2d 534 ( 1941 )


Dean Borst v. Chevron Corp. , 36 F.3d 1308 ( 1994 )


Crawford v. Falcon Drilling Co ( 1998 )


Cory v. Commissioner of Internal Revenue , 126 F.2d 689 ( 1942 )


Heller v. Commissioner , 41 B.T.A. 1020 ( 1940 )


Belknap v. United States , 55 F. Supp. 90 ( 1944 )


Belknap v. Glenn , 55 F. Supp. 631 ( 1944 )


Donahue v. Commissioner , 44 B.T.A. 329 ( 1941 )


Wenger v. Commissioner , 42 B.T.A. 225 ( 1940 )


harrell-f-huggins-v-dr-joseph-w-graves-and-nazareth-literary-and , 337 F.2d 486 ( 1964 )


In the Matter of Frank Fehr Brewing Co., a Corporation, Debtor. Fehr Kremer v. Oldham Clarke, Trustee , 268 F.2d 170 ( 1959 )