This opinion cited by 48 cases:

Studebaker v. United States ( 1961 )


Selznick v. Commissioner ( 1950 )


Resch v. Commissioner ( 1953 )


Arents v. Commissioner ( 1960 )


Estate of Thomson v. Commissioner ( 1972 )


Hassett v. Welch ( 1938 )


Commissioner v. Estate of Church ( 1949 )


Smith v. United States ( 1956 )


Bradley v. Commissioner ( 1943 )


Foster v. Commissioner ( 1932 )


Wallace v. Commissioner ( 1933 )


Dahl v. Commissioner ( 1937 )


Boswell v. Commissioner ( 1938 )


Brown v. Commissioner ( 1939 )


Farmers' Loan & Trust Co. v. Bowers ( 1934 )


Commissioner of Internal Revenue v. Liberty Bank & Trust Co. ( 1932 )


St. Louis Union Trust Co. v. Becker ( 1935 )


Blakeslee v. Smith ( 1940 )


Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal Revenue ( 1959 )


Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., Executors ( 1961 )