This opinion cited by 300 cases:

Haden Co. v. Commissioner of Internal Revenue ( 1941 )


Helvering v. Union Public Service Co. ( 1935 )


General American Investors Co., Inc. v. Commissioner of Internal Revenue ( 1954 )


Commissioner v. Wheeler ( 1945 )


Wolters v. Johnson ( 1983 )


Marshall Drug Co. v. United States ( 1951 )


J. C. Williamson, Transferee of Williamson Well Service, Inc., a Dissolved Corporation v. United States ( 1961 )


Colonial Sav. Asso. v. Commissioner ( 1985 )


Metropolitan Edison Co. v. Commissioner ( 1937 )


Stayton v. Commissioner ( 1935 )


Hendler v. United States ( 1936 )


Lakeland Grocery Co. v. Commissioner ( 1937 )


Terminal Inv. Co. v. Commissioner ( 1943 )


Penn Mut. Indem. Co. v. Commissioner ( 1959 )


Landreth v. Commissioner ( 1968 )


Motor Mart Trust v. Commissioner ( 1945 )


R. D. Merrill Co. v. Commissioner ( 1945 )


Reading v. Commissioner ( 1978 )


Estate of Delman v. Commissioner ( 1979 )


Danenberg v. Commissioner ( 1979 )