This opinion cited by 147 cases:

Commonwealth v. Phila. Rapid Transit Co. ( 1926 )


Kisor v. McDonough ( 2021 )


Fang Lin Ai v. United States ( 2015 )


Nielson-True Partnership, True Oil Company, Tax Matters Partner v. Commissioner ( 1997 )


Scranton v. O'Malley Manufacturing Co. ( 1941 )


Breitinger v. PHILADELPHIA ( 1950 )


Tax Review Board v. D. H. Shapiro Co. ( 1962 )


John A. Francisco v. Commissioner ( 2002 )


Javier Garcia-Bengochea v. Royal Caribbean Cruises, Ltd. ( 2022 )


State v. Lewis ( 1927 )


Beard v. South Carolina Tax Commission ( 1956 )


Cleveland Adolph Mayer Realty Corp. v. Commissioner ( 1946 )


Gantner v. Commissioner ( 1988 )


Kovacs v. Commissioner ( 1993 )


Cramer v. Commissioner ( 1993 )


Lenz v. Commissioner ( 1993 )


P.D.B. Sports v. Commissioner ( 1997 )


Waterman v. Commissioner ( 1998 )


Hecht v. Malley ( 1924 )


Witco Chemical Corporation v. The United States ( 1984 )