This opinion cited by 42 cases:

Holsten v. Commissioner , 35 B.T.A. 568 ( 1937 )


In Re Luma Camera Service, Inc. , 157 F.2d 951 ( 1946 )


Hammond-Knowlton v. United States , 121 F.2d 192 ( 1941 )


Smith v. Ajax Pipe Line Co. , 87 F.2d 567 ( 1937 )


Southern Pacific Co. v. McColgan , 68 Cal. App. 2d 48 ( 1945 )


Waldron v. People , 84 Colo. 1 ( 1928 )


United Gas Corporation v. Fontenot , 241 La. 488 ( 1961 )


National Linen Service Corp. v. Thompson , 103 Ga. App. 786 ( 1961 )


Miami Coal Co. v. Fox, Treas. , 203 Ind. 99 ( 1931 )


Crane Co. v. City Council of Des Moines , 208 Iowa 164 ( 1929 )


Bemis Bro. Bag Co. v. Louisiana Tax Commission , 158 La. 1 ( 1925 )


In Re Estate of Kennedy , 186 Minn. 160 ( 1932 )


State Ex Rel. Walker v. Jones , 80 Mont. 574 ( 1927 )


Lockwood v. Blodgett , 106 Conn. 525 ( 1927 )


Smith v. Lummus , 153 Fla. 415 ( 1943 )


Chaffin v. Johnson , 200 Iowa 89 ( 1925 )


American Barge Line v. Board, Sup'rs Tax, Jefferson Cty. , 246 Ky. 573 ( 1932 )


Commonwealth v. Madden's , 265 Ky. 684 ( 1936 )


Severnoe Securities Corp. v. L. L. Ins. Co. , 255 N.Y. 120 ( 1931 )


Mecklenburg County v. . Sterchi Bros. Stores , 210 N.C. 79 ( 1936 )