This opinion cited by 26 cases:

Route 231, LLC, John Carr v. Commissioner of IRS ( 2016 )


Beat v. United States ( 2010 )


Waldheim Realty & Inv. Co. v. Commissioner ( 1956 )


Bennet v. Helvering ( 1943 )


Continental Oil Co. v. Jones ( 1949 )


Kristine A. Cluck v. Commissioner ( 1995 )


Estate of Mildred Geraldine Letts, James P. Letts III and Joanne L. Magbee, Coexecutors v. Commissioner ( 1997 )


Unvert v. Commissioner ( 1979 )


Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. Scaife ( 1950 )


Union Equity Cooperative Exchange v. Commissioner of Internal Revenue ( 1973 )


Helvering v. Schine Chain Theatres, Inc. ( 1941 )


Pearson, Collector of Taxes v. Laughlin ( 1951 )


Johnston v. United States ( 1984 )


Comar Oil Co. v. Helvering ( 1939 )


Estate of Hilda Ashman v. Commissioner of Internal Revenue ( 2000 )


Cluck v. Commissioner ( 1995 )


Deviney Constr. Co. v. Commissioner ( 1977 )


Bentley Court II Ltd. P'ship v. Comm'r ( 2006 )


Hunt v. Commissioner ( 1968 )


GREENE v. COMMISSIONER ( 1992 )