This opinion cited by 54 cases:

Morrill v. United States ( 1964 )


Hibbs v. Commissioner ( 1951 )


Commissioner v. Estate of Church ( 1949 )


Miller v. Commissioner ( 1943 )


Friedmann v. Commissioner ( 1944 )


Letts v. Commissioner ( 1940 )


Innes v. Commissioner ( 1940 )


Nicolai v. Commissioner ( 1940 )


Clark v. Commissioner ( 1941 )


Estate of Rensenhouse v. Commissioner ( 1959 )


Dalton v. Commissioner ( 1960 )


Pearce v. Commissioner ( 1942 )


Belknap v. United States ( 1944 )


Fairbanks v. Commissioner of Internal Revenue ( 1951 )


Theodore C. Bonney v. Commissioner of Internal Revenue ( 1957 )


Fitch v. Fitch ( 1940 )


Helvering v. Mercantile-Commerce Bank & Trust Co. ( 1940 )


Herzog v. Commissioner of Internal Revenue ( 1941 )


Knipfer v. Knipfer ( 1966 )


In Re the Marriage of Carlson ( 1983 )