This opinion cited by 14 cases:

James A. Messer Co. v. Commissioner ( 1972 )


Gem Jewelry Co. v. Commissioner of Internal Revenue ( 1948 )


Moore v. Commissioner of Internal Revenue ( 1939 )


Herder v. Helvering ( 1939 )


Rutter v. Comm'r ( 2017 )


Quinn v. Commissioner of Internal Revenue ( 1940 )


Commissioner of Internal Revenue v. MacDonald Eng. Co. ( 1939 )


AR Jones Oil & O. Co. v. Commissioner of Internal Rev. ( 1940 )


Carr v. Commissioner ( 1978 )


Keith v. Commissioner ( 1973 )


Smith v. Commissioner ( 1973 )


Blumenthal v. Commissioner ( 1963 )


Hershey v. Commissioner ( 1962 )


Hirsch v. Commissioner of Internal Revenue ( 1941 )