This opinion cited by 17 cases:

William K. True, Margaret H. True v. Commissioner of Internal Revenue ( 1993 )


Schaeffer v. Commissioner ( 1997 )


Scrimshaw v. Commissioner ( 1997 )


Trans World Travel v. Commissioner ( 2001 )


Helvering v. Northern Coal Co. ( 1934 )


Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal Revenue ( 1956 )


Stillman v. Commissioner ( 1995 )


Transpac Drilling Venture 1982-08 v. Commissioner ( 1996 )


Lawrence v. and Katharine T. Brookes v. Commissioner ( 1997 )


Estate of Frank A. Branson v. Commissioner ( 1999 )


Estate of Algerine Allen Smith, James Allen Smith v. Commissioner ( 2004 )


R. Simpson & Co. v. Commissioner ( 1944 )


Jefferson Loan Company, Inc. v. Commissioner of Internal Revenue ( 1957 )


Ralph Harold Harbold v. Commissioner of Internal Revenue ( 1995 )


Quinn v. Hook ( 1964 )


United States v. Ohio Power Co. ( 1957 )


Curtis v. Commissioner ( 1996 )