This opinion cited by 9 cases:

Gutterman Strauss Co. v. Commissioner , 1 B.T.A. 243 ( 1924 )


Garden City Feeder Co. v. Commissioner , 27 B.T.A. 1132 ( 1933 )


S. S. Kresge Co. v. Winget Kickernick Co. , 96 F.2d 978 ( 1938 )


Dowling v. Isthmian S.S. Corporation , 184 F.2d 758 ( 1950 )


Nieman v. Plough Chemical Co. , 22 F.2d 73 ( 1927 )


application-of-the-first-national-city-bank-of-new-york-french-american , 287 F.2d 219 ( 1960 )


Louisville Builders Supply Company v. Commissioner of Internal Revenue , 294 F.2d 333 ( 1961 )


United States v. Microsoft Corp. , 165 F.3d 952 ( 1999 )


Miner v. Atlass , 80 S. Ct. 1300 ( 1960 )