This opinion cited by 515 cases:

zella-g-hoffman-and-first-national-bank-trust-co-in-waynesboro ( 1960 )


North American Loan & Thrift Co. v. Commissioner ( 1962 )


United States v. Stapf ( 1964 )


United States v. Mitchell ( 1971 )


United States v. Craft ( 2002 )


Estate of Belcher v. Commissioner ( 1984 )


Pierre v. Comm'r ( 2009 )


Mallinckrodt v. Commissioner ( 1943 )


Allen v. Commissioner ( 1957 )


Comer v. Commissioner ( 1959 )


Massaglia v. Commissioner ( 1959 )


Vandenhoeck v. Commissioner ( 1944 )


Estate of Holland v. Commissioner ( 1975 )


Estate of Chaddock v. Commissioner ( 1970 )


Estate of Ware v. Commissioner ( 1970 )


Estate of Miller v. Commissioner ( 1972 )


Parker v. Commissioner ( 1946 )


Santiago v. Commissioner ( 1973 )


Field v. Commissioner ( 1963 )


Benjamin v. Commissioner ( 1965 )