This opinion cited by 41 cases:

Du Bane v. Commissioner ( 1948 )


National States Ins. Co. v. Commissioner ( 1983 )


United Fire Ins. Co. v. Commissioner ( 1983 )


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


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


Helvering v. Illinois Life Insurance ( 1936 )


Helvering v. Oregon Mutual Life Insurance ( 1940 )


Penn Mut. Life Ins. Co. v. Commissioner ( 1935 )


Equitable Life Assurance Soc. v. Commissioner ( 1935 )


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


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


National Protective Ins. Co. v. Commissioner ( 1941 )


Helms Bakeries v. Commissioner ( 1942 )


Equitable Life Assurance Soc. v. Commissioner ( 1941 )


Lindsay v. Commissioner ( 1936 )


Scripps v. Commissioner of Internal Revenue ( 1938 )


Estate of Reddert v. United States ( 1996 )


State Department of Assessments & Taxation v. Loyola Federal Savings & Loan Ass'n ( 1989 )


Crane-Johnson Co. v. Commissioner of Internal Revenue ( 1939 )


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