This opinion cited by 93 cases:

Mellon v. Driscoll ( 1941 )


Ring Constr. Corp. v. Secretary of War ( 1947 )


Koshland v. Commissioner ( 1948 )


Spiegel v. Commissioner ( 1949 )


McIntosh v. Commissioner ( 1956 )


Loeb v. Commissioner ( 1957 )


Schuster v. Commissioner ( 1959 )


Estate of Whitlock v. Commissioner ( 1972 )


United States v. American Trucking Associations ( 1940 )


Securities & Exchange Commission v. United States Realty & Improvement Co. ( 1940 )


Commissioner v. Estate of Church ( 1949 )


Smith v. United States ( 1956 )


Arthur J. Brown and Frieda G. Brown v. The United States ( 1968 )


Wemyss v. Commissioner ( 1943 )


Henry Van Hummell, Inc. v. Commissioner ( 1944 )


Sweeney v. Commissioner ( 1944 )


Mackay v. Commissioner ( 1935 )


Fair v. Commissioner ( 1936 )


First Nat'l Bank v. Commissioner ( 1937 )


Crane Johnson Co. v. Commissioner ( 1938 )