This opinion cited by 89 cases:

Murphy v. Country House, Inc. ( 1984 )


St. Clair Estate Co. v. Commissioner ( 1947 )


John M. Brant Co. v. United States ( 1930 )


Ordlock v. Comm'r ( 2006 )


Gallagher v. Commissioner ( 1962 )


Callan v. Comm'r ( 1970 )


Packard Motor Car Co. v. United States ( 1930 )


Freeport Sulphur Company v. United States ( 1958 )


Atlantic City Electric Company v. United States ( 1958 )


Ayer v. Commissioner ( 1938 )


Guggenheim v. Commissioner ( 1931 )


Holmby Corp. v. Commissioner ( 1933 )


Obenchain-Boyer Co. v. Commissioner ( 1929 )


Guild v. Commissioner ( 1930 )


TW Phillips, Jr., Inc. v. Commissioner of Int. Rev. ( 1933 )


Perthur Holding Corp. v. Commissioner of Int. Rev. ( 1932 )


Fire Companies Bldg. Corp. v. Commissioner of Int. Rev. ( 1931 )


Snead v. Elmore ( 1932 )


National Life Ins. Co. v. United States ( 1933 )


Brewster v. Commissioner ( 1976 )