This opinion cited by 89 cases:

Oklahoma Tax Commission v. City Vending of Muskogee, Inc. , 63 O.B.A.J. 2287 ( 1992 )


Burt v. United States , 170 F. Supp. 953 ( 1959 )


Portland General Electric Co. v. State Tax Commission , 2 Or. Tax 222 ( 1965 )


Roundup Coal Mining Co. v. Commissioner , 20 T.C. 388 ( 1953 )


Estate of Arnett v. Commissioner , 9 Oil & Gas Rep. 979 ( 1958 )


Shamrock Oil & Gas Corp. v. Commissioner , 35 T.C. 979 ( 1961 )


Bear Gulch Water Co. v. Commissioner , 40 B.T.A. 1281 ( 1939 )


Landman v. Commissioner of Internal Revenue , 123 F.2d 787 ( 1941 )


Commissioner of Internal Rev. v. IA O'SHAUGHNESSY, INC. , 124 F.2d 33 ( 1941 )


Ryan v. Alexander , 118 F.2d 744 ( 1941 )


Fax v. State Tax Commission , 212 Md. 296 ( 1997 )


Comptroller of Treasury v. Aerial Products, Inc. , 210 Md. 627 ( 1956 )


Westinghouse Electric Corp. v. State Tax Commission , 206 Md. 392 ( 1990 )


Mescalero Apache Tribe v. Jones , 93 S. Ct. 1267 ( 1973 )


West v. Oklahoma Tax Commission , 68 S. Ct. 1223 ( 1948 )


New Idria Quicksilver Mining Co. v. Commissioner , 2 T.C. 412 ( 1943 )


Jeffries v. Commissioner , 37 B.T.A. 742 ( 1938 )


Macon, D. & S. R. Co. v. Commissioner , 40 B.T.A. 1266 ( 1939 )


Mississippi River Fuel Corporation and Murphy Corporation v. Rufus W. Fontenot, Collector of Revenue, State of Louisiana , 234 F.2d 898 ( 1956 )


City of Detroit and County of Wayne v. The Murray Corporation of America, a Delaware Corporation, and United States of America, Intervenor , 234 F.2d 380 ( 1956 )