This opinion cited by 29 cases:

USAA Life Ins. Co. v. Commissioner ( 1990 )


Sears, Roebuck & Co. v. Commissioner ( 1991 )


Phoenix Mut. Life Ins. Co. v. Commissioner ( 1991 )


New York Life Insurance v. Edwards ( 1926 )


United States v. Boston Insurance ( 1925 )


United States Merchants & Shippers Ins. Co. v. Commissioner ( 1928 )


Missouri State Life Ins. Co. v. Commissioner ( 1933 )


American Title Co. v. Commissioner ( 1933 )


Equitable Life Assurance Soc. v. Commissioner ( 1935 )


Pan-American Life Ins. Co. v. Commissioner (A) ( 1938 )


Jefferson Standard Life Ins. Co. v. Commissioner ( 1941 )


Continental Assur. Co. v. United States ( 1934 )


New World Life Ins. Co. v. United States ( 1939 )


DELTA LIFE INSURANCE COMPANY v. United States ( 1973 )


Harco Holdings, Incorporated, and Subsidiaries v. United States ( 1992 )


Commissioner of Internal Revenue v. Pan-American Life Ins. ( 1940 )


Central Reserve Life Corporation and Subsidiaries v. Commissioner ( 1999 )


Commonwealth v. Vanbuskirk ( 1944 )


Helvering v. Inter-Mountain Life Insurance ( 1935 )


Union Mutual Life Insurance v. United States ( 1976 )