This opinion cited by 51 cases:

Mitchell Bros. Terminal Co. v. Department of Revenue , 5 Or. Tax 141 ( 1972 )


Blackstone Theatre Co. v. Commissioner , 12 T.C. 801 ( 1949 )


Easson v. Commissioner , 33 T.C. 963 ( 1960 )


Drybrough v. Commissioner , 42 T.C. 1029 ( 1964 )


Simpson v. Commissioner , 43 T.C. 900 ( 1965 )


Raich v. Commissioner , 46 T.C. 604 ( 1966 )


Maher v. Commissioner , 55 T.C. 441 ( 1970 )


Weyher v. Commissioner , 66 T.C. 825 ( 1976 )


Helvering v. Griffiths , 63 S. Ct. 636 ( 1943 )


Eubank v. Commissioner , 39 B.T.A. 583 ( 1939 )


Anheuser-Busch, Inc. v. Commissioner , 40 B.T.A. 1100 ( 1939 )


Thatcher v. Commissioner , 61 T.C. 28 ( 1973 )


Focht v. Commissioner , 68 T.C. 223 ( 1977 )


Wilgard Realty Co. v. Commissioner of Internal Rev. , 127 F.2d 514 ( 1942 )


Whitman v. Department of Taxation , 240 Wis. 564 ( 1942 )


Case v. Commissioner of Internal Revenue , 103 F.2d 283 ( 1939 )


Helvering v. Nebraska Bridge Supply & Lumber Co. , 115 F.2d 288 ( 1940 )


Commissioner of Internal Revenue v. Gilmore's Estate , 130 F.2d 791 ( 1942 )


Title Insurance. Co. v. State Board of Equalization , 4 Cal. 4th 715 ( 1992 )


Daniel H. Tuttle v. American Oil Company , 292 F.2d 123 ( 1961 )