This opinion cited by 60 cases:

Mutual of Omaha Insurance v. United States (Internal Revenue Service) ( 2004 )


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


Avco Mfg. Corp. v. Commissioner ( 1956 )


Macabe Co. v. Commissioner ( 1964 )


Beatty v. Commissioner ( 1966 )


Coors Porcelain Co. v. Commissioner ( 1969 )


Gulf Tel. Corp. v. Commissioner ( 1969 )


Chesapeake & O. R. Co. v. Commissioner ( 1975 )


Spartanburg Terminal Co. v. Commissioner ( 1976 )


Southern Pacific Transp. Co. v. Commissioner ( 1980 )


Banc One Corp. v. Commissioner ( 1985 )


Citizens & Southern Corp. v. Commissioner ( 1988 )


Southeastern Bldg. Corp. v. Commissioner ( 1944 )


Union Tank Car Co. v. Louisiana Oil Refining Corp. ( 1936 )


Buffalo Union Furnace Co. v. Commissioner ( 1931 )


First Nat'l Bank v. Commissioner ( 1932 )


Swanson v. Commissioner ( 1934 )


Pierce Oil Corp. v. Commissioner ( 1935 )


Pittsburgh Brewing Co. v. Commissioner ( 1938 )


Des Moines Title Co. v. Commissioner ( 1939 )