This opinion cited by 515 cases:

J. Drew Koester v. Commissioner ( 2017 )


John R. Kirkpatrick v. Commissioner ( 2018 )


Estate of Pruitt v. Commissioner ( 2000 )


Serapion v. Martinez ( 1997 )


Second Nat. Bank of Danville, Ill. v. Dallman ( 1954 )


jane-g-piatt-and-charles-e-hagyard-co-executors-of-the-estate-of-thomas ( 1963 )


Estate of Martha B. Watts, William Hubert Lindsey, Jr., Petitioner v. Commissioner of Internal Revenue ( 1987 )


United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys Munroe ( 1957 )


Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, Executors ( 1958 )


independence-bank-waukesha-na-formerly-known-as-first-national-bank-of ( 1985 )


Estate of John C. Polster, Deceased, Milton A. Polster and J. Paul Rocklin, Executors v. Commissioner of Internal Revenue ( 1960 )


In the Matter of Norman E. Halprin, Bankrupt. Commercial Sales, Inc., Assignee of Norman E. Halprin, United States of Apperica, Claimant-Appellee ( 1960 )


Union Pacific Railroad v. United States ( 1941 )


Richard H. Black, Deceased, Phyllis M. Black, Personal Representative v. Commissioner of Internal Revenue ( 1985 )


Griffin v. Griffin ( 1992 )


Horace S. Miller, Jr. And Isabel M. Campbell, Co-Executors of the Estate of Isabella Steel Miller, Deceased v. United States ( 1968 )


Bethlehem Steel Corporation v. John E. Foley, District Director of Internal Revenue ( 1968 )


James E. Folsom v. United States ( 1962 )


Union Bankers Insurance Company v. United States ( 1963 )


United States v. J. T. Hubbell, Individually and D/B/A J. T. Hubbell Construction Co. ( 1963 )