This opinion cited by 53 cases:

McClatchy v. Commissioner ( 1949 )


Estate of Lazar v. Commissioner ( 1972 )


Intel Corp. v. Commissioner ( 1993 )


United States v. American Trucking Associations ( 1940 )


Wemyss v. Commissioner ( 1943 )


Norris v. Commissioner ( 1942 )


Phipps v. Helvering ( 1941 )


Ensley v. Donnelly, Collector of Revenue ( 1951 )


Luce v. United States ( 1977 )


Estate of Elizabeth G. Huntington, Deceased, Nancy H. Brunson, Administratrix v. Commissioner of Internal Revenue ( 1994 )


Huntington v. IRS ( 1994 )


Hermann Estate ( 1944 )


Neller Estate ( 1946 )


Tiffany v. Commissioner ( 1967 )


Wilbur v. Commissioner ( 1964 )


Estate of Frank Armstrong, Jr., Frank Armstrong III v. Commissioner ( 2002 )


Lavere C. Senft, Administrator of the Estate of Elmer J. Writer v. United States ( 1963 )


United Brick & Clay Workers of America v. Deena Artware, Inc. ( 1952 )


Commissioner of Internal Revenue v. Bristol ( 1941 )


Commissioner of Int. Rev. v. Mutual Fertilizer Co. ( 1947 )