This opinion cited by 50 cases:

Mellon v. Driscoll , 117 F.2d 477 ( 1941 )


Thorp v. Commissioner , 7 T.C. 921 ( 1946 )


Seltzer v. Commissioner , 10 T.C. 810 ( 1948 )


McIntosh v. Commissioner , 25 T.C. 794 ( 1956 )


Smith v. United States , 139 F. Supp. 305 ( 1956 )


Cutcheon v. Commissioner , 3 T.C. 636 ( 1944 )


Kneeland v. Commissioner , 34 B.T.A. 816 ( 1936 )


Bryant v. Commissioner , 36 B.T.A. 669 ( 1937 )


Allen v. Commissioner , 38 B.T.A. 871 ( 1938 )


Stern v. Commissioner , 39 B.T.A. 501 ( 1939 )


Brown v. Commissioner , 40 B.T.A. 934 ( 1939 )


Welch v. Terhune , 126 F.2d 695 ( 1942 )


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


Commissioner of Internal Revenue v. Allen , 108 F.2d 961 ( 1939 )


Howard v. United States , 40 F. Supp. 697 ( 1941 )


estate-of-hector-r-skifter-deceased-janet-skifter-kelley-and-the-chase , 468 F.2d 699 ( 1972 )


Sampson v. Welch , 23 F. Supp. 271 ( 1938 )


Comptroller of the Treasury v. Glenn L. Martin Co. , 216 Md. 235 ( 1958 )


Union Packing Co. v. Rogan , 17 F. Supp. 934 ( 1937 )


valeria-reed-marcella-rouland-co-executors-of-the-estate-of-veronica-m , 743 F.2d 481 ( 1984 )