This opinion cited by 215 cases:

Commissioner v. Estate of Church , 69 S. Ct. 322 ( 1949 )


City of Pittsburgh v. Alco Parking Corp. , 94 S. Ct. 2291 ( 1974 )


Union Trust Co. v. United States , 54 F.2d 152 ( 1931 )


Wheeler v. Commissioner , 1 T.C. 640 ( 1943 )


Pratt v. Commissioner , 5 T.C. 881 ( 1945 )


Bushman v. United States , 8 F. Supp. 694 ( 1934 )


Braun v. United States , 46 F. Supp. 993 ( 1942 )


Northern Trust Co. v. Commissioner , 9 B.T.A. 96 ( 1927 )


First Nat'l Bank v. Commissioner , 36 B.T.A. 491 ( 1937 )


United States v. Waite , 33 F.2d 567 ( 1929 )


Douglas Q. Kitt and Nancy C. Kitt v. United States , 277 F.3d 1330 ( 2002 )


Wilgard Realty Co. v. Commissioner of Internal Rev. , 127 F.2d 514 ( 1942 )


Phipps v. Bowers , 49 F.2d 996 ( 1931 )


Perthur Holding Corp. v. Commissioner of Int. Rev. , 61 F.2d 785 ( 1932 )


Tait v. Safe Deposit & Trust Co. of Baltimore , 70 F.2d 79 ( 1934 )


United States v. Tyler , 33 F.2d 724 ( 1929 )


White v. Erskine , 47 F.2d 1014 ( 1931 )


Schoenheit v. Lucas , 44 F.2d 476 ( 1930 )


McCaughn v. Carnill , 43 F.2d 69 ( 1930 )


Means v. United States , 39 F.2d 748 ( 1930 )