This opinion cited by 80 cases:
Helvering v. San Joaquin Fruit & Investment Co. , 56 S. Ct. 569 ( 1936 )
United States v. Darusmont , 101 S. Ct. 549 ( 1981 )
Vreeland v. Commissioner , 16 T.C. 1041 ( 1951 )
Broncatti v. Commissioner , 42 T.C.M. 826 ( 1981 )
Joan Carol Corp. v. Commissioner , 13 T.C. 83 ( 1949 )
Roeser v. Commissioner , 2 T.C. 298 ( 1943 )
Beckman Trust v. Commissioner , 26 T.C. 1172 ( 1956 )
Fry v. Commissioner , 4 T.C. 1045 ( 1945 )
Donnell v. Commissioner , 48 T.C. 552 ( 1967 )
Wieboldt v. Commissioner , 5 T.C. 946 ( 1945 )
Fruehauf v. Commissioner , 50 T.C. 915 ( 1968 )
Standard Oil Co. v. Commissioner , 36 Oil & Gas Rep. 332 ( 1970 )
Miller v. Commissioner , 12 T.C.M. 506 ( 1953 )
Laganas v. Commissioner , 18 T.C.M. 689 ( 1959 )
Frease v. Commissioner , 3 T.C.M. 708 ( 1944 )
Wiese v. Commissioner , 35 T.C.M. 1641 ( 1976 )
Gillespie v. Comm'r , 5 T.C.M. 1028 ( 1946 )
Ewald v. Commissioner , 2 T.C. 384 ( 1943 )
Estate of Towle v. Commissioner , 54 T.C. 368 ( 1970 )
Thorp v. Commissioner , 7 T.C. 921 ( 1946 )
