This opinion cited by 29 cases:

Beck v. Commissioner , 43 B.T.A. 147 ( 1940 )


Higgins v. Commissioner , 44 B.T.A. 1123 ( 1941 )


Norweb v. Commissioner , 41 B.T.A. 179 ( 1940 )


Henderson Supplee, Jr. v. Francis R. Smith, Collector of Internal Revenue for the First District of Pennsylvania , 242 F.2d 855 ( 1957 )


Rhode Island Hospital Trust Company v. Commissioner of Internal Revenue , 219 F.2d 923 ( 1955 )


Camp v. Commissioner of Internal Revenue , 195 F.2d 999 ( 1952 )


Latta v. Commissioner of Internal Revenue , 212 F.2d 164 ( 1954 )


Helvering v. Hutchings , 61 S. Ct. 653 ( 1941 )


Commissioner of Internal Revenue v. Estate of Ellie G. Canfield, Deceased, Karl B. Smith, Jr., Administrator, C.T.A. , 306 F.2d 1 ( 1962 )


Howard v. United States , 125 F.2d 986 ( 1942 )


Commissioner of Internal Revenue v. Allen , 108 F.2d 961 ( 1939 )


Higgins v. Commissioner of Internal Revenue , 129 F.2d 237 ( 1942 )


Fletcher Trust Co. v. COMMISSIONER OF INT. REVENUE , 141 F.2d 36 ( 1944 )


Commissioner of Internal Revenue v. Warner , 127 F.2d 913 ( 1942 )


Douglas v. State of California , 48 Cal. App. 2d 835 ( 1942 )


Gaylord v. Commissioner of Internal Revenue , 153 F.2d 408 ( 1946 )


Sala v. United States , 552 F. Supp. 2d 1167 ( 2008 )


Talge v. United States , 229 F. Supp. 836 ( 1964 )


Neuberger v. Commissioner , 61 S. Ct. 97 ( 1940 )


Commissioner v. Estate of Church , 69 S. Ct. 322 ( 1949 )