This opinion cited by 153 cases:

Newman, Saunders & Co. v. United States ( 1929 )


Kirby Lumber Co. v. United States ( 1930 )


State v. Hamm ( 1990 )


Strawbridge v. Strawbridge ( 1955 )


People Ex Rel. Kight v. Lynch ( 1931 )


Maxwell, Comr. of Revenue v. . Waddell ( 1937 )


Rutkin v. United States ( 1952 )


Commissioner v. Kowalski ( 1977 )


Rosenberger v. Rector & Visitors of University of Virginia ( 1995 )


Bridgeport-City Trust Co. v. Commissioner ( 1935 )


Sanborn v. Commissioner ( 1936 )


Warner v. Walsh ( 1927 )


Crosby v. Commissioner ( 1936 )


Young v. Gnichtel ( 1928 )


Beatty v. Heiner ( 1925 )


Byrnes v. Commissioner ( 1939 )


Slocum v. Bowers ( 1926 )


Goelet v. United States ( 1958 )


Jones v. United States ( 1982 )


Tingler v. Graystone Homes, Inc. ( 2019 )