This opinion cited by 93 cases:

Butterworth v. Usry , 177 F. Supp. 197 ( 1959 )


Old Mission Portland Cement Co. v. Commissioner , 25 B.T.A. 305 ( 1932 )


B. F. Sturtevant Co. v. Commissioner , 26 B.T.A. 598 ( 1932 )


Elmore Milling Co. v. Commissioner , 27 B.T.A. 84 ( 1932 )


Matern v. Commissioner of Internal Revenue , 61 F.2d 663 ( 1932 )


White v. Commissioner of Internal Revenue , 61 F.2d 726 ( 1932 )


Darcy v. Commissioner of Internal Revenue , 66 F.2d 581 ( 1933 )


Portage Silica Co. v. Commissioner of Internal Revenue , 49 F.2d 985 ( 1931 )


Putnam Nat. Bank v. Commissioner of Internal Revenue , 50 F.2d 158 ( 1931 )


COMMISSIONER OF INT. REVENUE v. Brier Hill Collieries , 50 F.2d 777 ( 1931 )


Electric Storage Battery Co. v. McCaughn , 52 F.2d 205 ( 1931 )


Franciscus Realty Co. v. Commissioner of Internal Revenue , 39 F.2d 583 ( 1930 )


Sanderson v. Commissioner of Internal Revenue , 42 F.2d 160 ( 1930 )


Hershey Mfg. Co. v. Commissioner of Internal Revenue , 43 F.2d 298 ( 1930 )


Saxman Coal & Coke Co. v. COMMISSIONER OF INTERNAL REVENUE , 43 F.2d 556 ( 1930 )


Umsted v. Commissioner of Internal Revenue , 72 F.2d 328 ( 1934 )


Estate of Reddert v. United States , 925 F. Supp. 261 ( 1996 )


Regan & Company v. United States , 290 F. Supp. 470 ( 1968 )


Bonwit Teller & Co. v. Commissioner of Internal Revenue , 53 F.2d 381 ( 1931 )


Tiscornia v. Commissioner of Internal Revenue , 95 F.2d 678 ( 1938 )