This opinion cited by 51 cases:

Standard Paving Co. v. Commissioner , 13 T.C. 425 ( 1949 )


Wilmington Trust Co. v. Helvering , 62 S. Ct. 984 ( 1942 )


Reis v. Commissioner , 1 T.C. 9 ( 1942 )


Kenney v. Commissioner of Internal Revenue , 111 F.2d 374 ( 1940 )


Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal Revenue , 230 F.2d 336 ( 1956 )


Alice v. Prokop and Harry W. Prokop. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Alice v. Prokop , 254 F.2d 544 ( 1958 )


Robert L. Bender v. Commissioner of Internal Revenue, Checker Taxi Company v. Commissioner of Internal Revenue , 256 F.2d 771 ( 1958 )


Frank J. Valetti and Sarah J. Valetti v. Commissioner of Internal Revenue , 260 F.2d 185 ( 1958 )


Gene O. Clark and Faye Clark v. Commissioner of Internal Revenue , 266 F.2d 698 ( 1959 )


Lashells' Estate v. Commissioner of Internal Revenue , 208 F.2d 430 ( 1953 )


Commissioner of Internal Revenue v. Armour , 125 F.2d 467 ( 1942 )


Leon J. Toledano and Esther C. Toledano v. Commissioner of Internal Revenue , 362 F.2d 243 ( 1966 )


Reed v. Commissioner of Internal Revenue , 129 F.2d 908 ( 1942 )


Greenfeld v. Commissioner of Internal Revenue , 165 F.2d 318 ( 1947 )


Commissioner of Internal Revenue v. Rector & Davidson , 111 F.2d 332 ( 1940 )


Commissioner of Internal Rev. v. CHICAGO GRAPHIC ARTS F. , 128 F.2d 424 ( 1942 )


Phipps v. Boise Street Car Co. , 61 Idaho 740 ( 1940 )


State v. Grant , 199 S.C. 412 ( 1941 )


John F. Kurnick and Celia Kurnick v. Commissioner of Internal Revenue , 232 F.2d 678 ( 1956 )


William Lusk v. Commissioner of Internal Revenue , 250 F.2d 591 ( 1958 )