This opinion cited by 218 cases:

Waterman Steamship Corporation v. United States , 203 F. Supp. 915 ( 1962 )


Utility Trailer Manufacturing Company v. United States , 212 F. Supp. 773 ( 1962 )


Albemarle Corp. & Subsidiaries v. United States , 805 F.3d 1060 ( 2015 )


Martin v. Comm'r , 98 T.C.M. 338 ( 2009 )


Wadsworth v. Comm'r , 2008 Tax Ct. Memo LEXIS 173 ( 2008 )


Southern Weaving Co. v. Query , 206 S.C. 307 ( 1945 )


ACF-Brill Motors Co. v. Commissioner , 14 T.C. 263 ( 1950 )


Broadwell Realty Corp. v. Coble , 291 N.C. 608 ( 1977 )


Lehigh v. R. Co. v. Commissioner , 12 T.C. 977 ( 1949 )


Spiegel v. Commissioner , 12 T.C. 524 ( 1949 )


Gorman Lumber Sales Co. v. Commissioner , 12 T.C. 1184 ( 1949 )


Tennessee Consol. Coal Co. v. Commissioner , 15 T.C. 424 ( 1950 )


Equinox Mill v. Commissioner , 16 T.C. 267 ( 1951 )


Patsch v. Commissioner , 19 T.C. 189 ( 1952 )


Koppers Coal Co. v. Commissioner , 6 T.C. 1209 ( 1946 )


Harrington Co. v. Commissioner , 6 T.C. 720 ( 1946 )


Brighton Mills, Inc. v. Commissioner , 7 T.C. 819 ( 1946 )


McClatchy v. Commissioner , 12 T.C. 370 ( 1949 )


Foster Wheeler Corp. v. Comm'r , 20 T.C. 15 ( 1953 )


Robert Reis & Co. v. Commissioner , 20 T.C. 294 ( 1953 )