This opinion cited by 17 cases:

Arkansas-Oklahoma Gas Co. v. Commissioner , 17 T.C. 1208 ( 1952 )


Dann v. Commissioner , 30 T.C. 499 ( 1958 )


Louisiana Land & Exploration Co. v. Commissioner , 6 T.C. 172 ( 1946 )


United States v. Hill , 113 S. Ct. 941 ( 1993 )


Crowell Land & Mineral Corp. v. Commissioner , 25 T.C. 223 ( 1955 )


Seattle Brewing & Malting Company v. COMMISSIONER OF INTERNAL REVENUE , 165 F.2d 216 ( 1948 )


Arkansas-Oklahoma Gas Co. v. Commissioner of Internal Revenue (Two Cases) , 201 F.2d 98 ( 1953 )


United States v. Raymond H. Witte and Lillian B. Witte , 306 F.2d 81 ( 1962 )


United States v. Paul White and Anna Lee White , 311 F.2d 399 ( 1962 )


FA Gillespie & Sons Co. v. Commissioner of Int. Rev. , 154 F.2d 913 ( 1946 )


F. H. E. Oil Co. v. Commissioner of Internal Revenue , 147 F.2d 1002 ( 1945 )


Wilkins v. COMMISSIONER OF INTERNAL REVENUE , 161 F.2d 830 ( 1947 )


Commissioner of Internal Revenue v. Church's Estate , 161 F.2d 11 ( 1947 )


Commissioner of Internal Revenue v. RAINIER BREWING COMPANY , 165 F.2d 217 ( 1948 )


Trust Under the Will of Bingham v. Commissioner , 65 S. Ct. 1232 ( 1945 )


Lawrence v. Commissioner , 27 T.C. 713 ( 1957 )


Kline v. Commissioner , 29 T.C. 1110 ( 1958 )