This opinion cited by 215 cases:
Reinecke v. Smith , 53 S. Ct. 570 ( 1933 )
Burnet v. Brooks , 53 S. Ct. 457 ( 1933 )
Commissioner of Internal Revenue v. Flanders , 111 F.2d 117 ( 1940 )
the-connecticut-bank-and-trust-company-of-the-estate-of-warren-g-horton , 465 F.2d 760 ( 1972 )
Hyde v. Commissioner , 31 B.T.A. 256 ( 1934 )
Goodenough v. Commissioner , 29 B.T.A. 211 ( 1933 )
Triplex Safety Glass Co. v. Commissioner , 2 T.C.M. 900 ( 1943 )
Estate of Morris v. Commissioner , 38 T.C.M. 283 ( 1979 )
Sutherland v. Commissioner , 81 T.C.M. 1001 ( 2001 )
Estate of Papson v. Commissioner , 81 T.C. 105 ( 1983 )
Estate of Rosenberg v. Commissioner , 86 T.C. 980 ( 1986 )
Studebaker v. United States , 211 F. Supp. 263 ( 1962 )
Sampson v. United States , 1 F. Supp. 95 ( 1932 )
McCormick v. Commissioner , 13 B.T.A. 423 ( 1928 )
Whiting v. Commissioner , 35 B.T.A. 100 ( 1936 )
