This opinion cited by 162 cases:
Keller v. Department of Revenue , 12 Or. Tax 381 ( 1993 )
Utterback v. Department of Revenue , 2003 Ore. Tax LEXIS 159 ( 2003 )
No. 90-2113 , 919 F.2d 1440 ( 1990 )
New York v. Yellen ( 2021 )
Brushaber v. Union Pacific Railroad , 36 S. Ct. 236 ( 1916 )
Kelley v. Kalodner , 320 Pa. 180 ( 1935 )
Moline v. Comm'r , 97 T.C.M. 1571 ( 2009 )
Billings v. United States , 34 S. Ct. 421 ( 1914 )
State v. Sinnott , 163 N.C. App. 268 ( 2004 )
Owen v. Fletcher Savings & Trust Building Co. , 99 Ind. App. 365 ( 1934 )
State v. Bevins , 210 Iowa 1031 ( 1930 )
Shomaker v. Commissioner , 38 T.C. 192 ( 1962 )
Penn Mut. Indem. Co. v. Commissioner , 32 T.C. 653 ( 1959 )
Estate of Whitlock v. Commissioner , 59 T.C. 490 ( 1972 )
Miller Charitable Fund v. Commissioner , 89 T.C. 1112 ( 1987 )
Cross v. Commissioner , 83 T.C. 561 ( 1984 )
Berry v. School Dist. of City of Benton Harbor , 467 F. Supp. 695 ( 1978 )
Dewitt v. Commissioner , 70 T.C.M. 915 ( 1995 )
Stanton v. Baltic Mining Co. , 36 S. Ct. 278 ( 1916 )
Tyee Realty Co. v. Anderson , 36 S. Ct. 281 ( 1916 )
