This opinion cited by 68 cases:

Eastern R. & L. Co. v. Commissioner , 12 T.C. 869 ( 1949 )


Pelton Steel Casting Co. v. Commissioner , 28 T.C. 153 ( 1957 )


John Kelley Co. v. Commissioner , 66 S. Ct. 299 ( 1946 )


Sayles Finishing Plants, Inc. v. The United States , 399 F.2d 214 ( 1968 )


General Smelting Co. v. Commissioner , 4 T.C. 313 ( 1944 )


F. E. Watkins Motor Co. v. Commissioner , 31 T.C. 288 ( 1958 )


Cooke v. Commissioner of Internal Revenue , 203 F.2d 258 ( 1953 )


Latchis Theatres of Keene, Inc. v. Commissioner of Internal Revenue , 214 F.2d 834 ( 1954 )


The Smoot Sand & Gravel Corporation v. Commissioner of Internal Revenue , 241 F.2d 197 ( 1957 )


United States v. Felix Benitez Rexach , 482 F.2d 10 ( 1973 )


Commissioner of Internal Revenue v. Young Motor Company, Inc. , 316 F.2d 267 ( 1963 )


Engineering Corporation of America v. United States , 284 F.2d 302 ( 1960 )


Herzog Miniature Lamp Works, Inc. v. Commissioner of Internal Revenue , 481 F.2d 857 ( 1973 )


Trico Products Corp. v. Com'r of Internal Revenue , 137 F.2d 424 ( 1943 )


WH Gunlocke Chair Co. v. Commissioner of Int. Rev. , 145 F.2d 791 ( 1944 )


hedberg-freidheim-contracting-company-a-corporation-fred-w-hedberg-and , 251 F.2d 839 ( 1958 )


Firstco, Inc. v. United States , 430 F. Supp. 1193 ( 1977 )


World Pub. Co. v. United States , 72 F. Supp. 886 ( 1947 )


Gindorff v. Prince , 189 F.2d 897 ( 1951 )


The Donruss Company v. United States and America , 384 F.2d 292 ( 1967 )