This opinion cited by 64 cases:

Rogers v. Department of Revenue ( 1977 )


Joan Carol Corp. v. Commissioner ( 1949 )


Vreeland v. Commissioner ( 1951 )


Donnell v. Commissioner ( 1967 )


Fruehauf v. Commissioner ( 1968 )


Estate of Towle v. Commissioner ( 1970 )


Anderson v. Helvering ( 1940 )


In Re Lake Region Operating Corp. ( 1997 )


Diamond Match Co. v. State Tax Commission ( 1938 )


State Tax Commission v. Fitts ( 1960 )


United States v. Darusmont ( 1981 )


Roeser v. Commissioner ( 1943 )


Boston Safe Deposit & Trust Co. v. Commissioner ( 1936 )


Bowler v. Commissioner ( 1934 )


District of Columbia v. Mt. Vernon Seminary ( 1938 )


Witherbee v. Commissioner of Internal Revenue ( 1934 )


Welch v. Terhune ( 1942 )


Opinion No. ( 2000 )


Ballester v. Descartes, Treasurer of Puerto Rico ( 1950 )


Mills v. Commissioner ( 1939 )