This opinion cited by 15 cases:

Bush Terminal Bldgs. Co. v. Commissioner , 7 T.C. 793 ( 1946 )


Ambac Industries, Inc. v. Commissioner , 59 T.C. 670 ( 1973 )


Taylor-Wharton Iron & Steel Co. v. Commissioner , 5 T.C. 768 ( 1945 )


Pierce Oil Corp. v. Commissioner , 32 B.T.A. 403 ( 1935 )


Marwais Steel Company v. Commissioner of Internal Revenue , 354 F.2d 997 ( 1965 )


Builders & Mfrs. Mut. Casualty Co. v. Preferred Automobile Ins. , 118 F.2d 118 ( 1941 )


Associated Telephone and Telegraph Co. v. United States , 199 F. Supp. 452 ( 1961 )


Candy Bros. Mfg. Co., Inc. v. Commissioner of Internal Revenue , 198 F.2d 330 ( 1952 )


Edward Katzinger Co. v. COMMISSIONER OF INT. REVENUE , 129 F.2d 74 ( 1942 )


National Lead Co. v. Commissioner , 23 T.C. 988 ( 1955 )


Roberts v. Commissioner , 62 T.C. 834 ( 1974 )


Duquesne Light Holdings, Inc. v. Comm'r , 106 T.C.M. 296 ( 2013 )


Ernstoff v. Commissioner , 55 T.C.M. 545 ( 1988 )


Continental Oil Co. v. Helvering , 100 F.2d 101 ( 1938 )


Thrifty Oil Co. & Subsidiaries v. Commissioner , 139 T.C. 198 ( 2012 )