This opinion cited by 82 cases:

Hellesen v. Comm'r ( 2009 )


Resler v. Commissioner ( 1952 )


Freeman v. Commissioner ( 1959 )


Fowler Hosiery Co. v. Commissioner ( 1961 )


Ridge Realization Corp. v. Commissioner ( 1966 )


Estate of Lazar v. Commissioner ( 1972 )


Yates Industries, Inc. v. Commissioner ( 1972 )


Victor E. Gidwitz Family Trust v. Commissioner ( 1974 )


Sheldon R. and Phyllis Milenbach v. Commissioner ( 1996 )


Brutsche v. Commissioner ( 1976 )


OKC Corp. v. Commissioner ( 1984 )


Bent v. Commissioner ( 1986 )


Downey v. Comm'r ( 1993 )


Getty v. Commissioner ( 1988 )


United States v. Dorothy R. Garber ( 1979 )


Niles v. United States ( 1981 )


Mandell v. Auditing Division of Utah State Tax Commission ( 2008 )


estate-of-mabel-g-carter-deceased-gilbert-carter-estate-of-emma-m ( 1962 )


Phoenix Coal Company, Inc. v. Commissioner of Internal Revenue ( 1956 )


Duffy v. United States ( 2015 )