This opinion cited by 12 cases:

Cornwall v. Commissioner , 48 T.C. 736 ( 1967 )


Anderson-Clayton Sec. Corp. v. Commissioner , 35 B.T.A. 795 ( 1937 )


Doernbecher Mfg. Co. v. Commissioner of Internal Rev. , 80 F.2d 573 ( 1935 )


Gulf Refining Co. v. Fox , 11 F. Supp. 425 ( 1935 )


Alumax Inc. and Consolidated Subsidiaries v. Commissioner , 109 T.C. No. 8 ( 1997 )


Alumax Inc. v. Comr. of IRS , 165 F.3d 822 ( 1999 )


Alumax Inc. v. Comr. of IRS , 165 F.3d 822 ( 1999 )


Peyton Du-Pont Securities Co. v. Commissioner of Int. Rev. , 66 F.2d 718 ( 1933 )


Guidant LLC v. Comm'r , 146 T.C. 60 ( 2016 )


Old Mission Portland Cement Co. v. Helvering , 55 S. Ct. 158 ( 1934 )


Commissioner of Internal Rev. v. Terre Haute Elec. Co. , 67 F.2d 697 ( 1933 )


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