This opinion cited by 84 cases:

Willcox v. Penn Mutual Life Insurance , 357 Pa. 581 ( 1947 )


commissioner-of-internal-revenue-v-the-chase-manhattan-bank-successor-of , 259 F.2d 231 ( 1958 )


Rouse v. Commissioner , 6 T.C. 908 ( 1946 )


Kane v. Commissioner , 11 T.C. 74 ( 1948 )


Mullen v. Commissioner , 14 T.C. 1179 ( 1950 )


Blake v. Commissioner , 2 Oil & Gas Rep. 1477 ( 1953 )


Chase Nat'l Bank v. Commissioner , 25 T.C. 617 ( 1955 )


Miller v. Commissioner , 51 T.C. 755 ( 1969 )


Bagur v. Comm'r , 66 T.C. 817 ( 1976 )


Marcus v. Commissioner , 70 T.C. 562 ( 1978 )


Neuhoff v. Commissioner , 75 T.C. 36 ( 1980 )


Westerdahl v. Commissioner , 82 T.C. 83 ( 1984 )


Angerhofer v. Commissioner , 87 T.C. 814 ( 1986 )


Chesson v. Commissioner , 22 B.T.A. 818 ( 1931 )


Terry v. Commissioner , 26 B.T.A. 1418 ( 1932 )


Griffiths v. Commissioner , 30 B.T.A. 852 ( 1934 )


Davidson v. Commissioner , 34 B.T.A. 479 ( 1936 )


Spruance v. Commissioner , 43 B.T.A. 221 ( 1941 )


United States v. Mitchell , 91 S. Ct. 1763 ( 1971 )


Commissioner of Internal Revenue v. Terry , 69 F.2d 969 ( 1934 )