This opinion cited by 20 cases:

McCormick v. Department of Revenue ( 1987 )


Black v. State Tax Commission ( 1964 )


Downer v. Commissioner ( 1967 )


Siple v. Commissioner ( 1970 )


Zappo v. Commissioner ( 1983 )


Schmidt v. McKenzie ( 1943 )


Intergraph Corporation and Subsidiaries v. Commissioner ( 1996 )


Security Insurance Co. of New Haven v. Johns-Manville Sales Corp. ( 1968 )


in-the-matter-of-black-ranches-inc-a-nebraska-corporation-debtor-roe ( 1966 )


L. T. Zoby, Sr., and Virginia M. Zoby v. United States ( 1966 )


New Amsterdam Casualty Co. v. Waller ( 1951 )


Aalco Construction Company, a Corporation, and Robert W. Sewell v. F. H. Linneman Construction Co., Inc. ( 1968 )


Twin City Fire Insurance Co. v. Walter B. Hannah, Inc. ( 1969 )


Northern Bank v. Dowd ( 1997 )


Great American Insurance v. McElwee Bros. ( 2004 )


Lockwood v. Commissioner ( 1962 )


Boone v. Commissioner ( 1974 )


Fitzpatrick v. Commissioner ( 1967 )


Santa Anita Consol., Inc. v. Commissioner ( 1968 )


Horne v. Commissioner ( 1972 )