This opinion cited by 118 cases:

Angelotti Chiropractic v. Christine Baker , 791 F.3d 1075 ( 2015 )


McGehee Family Clinic, P.A. v. Comm'r , 100 T.C.M. 227 ( 2010 )


General Expressways, Inc. v. Iowa Reciprocity Board , 1968 Iowa Sup. LEXIS 984 ( 1968 )


Niagara Searchlight Co. v. Commissioner , 20 T.C. 745 ( 1953 )


Baker v. Commissioner , 30 T.C. 776 ( 1958 )


Howell v. Commissioner , 77 T.C. 916 ( 1981 )


Wildman v. Commissioner , 78 T.C. 943 ( 1982 )


Fleming v. Rhodes , 331 U.S. 100 ( 1947 )


United States v. Darusmont , 101 S. Ct. 549 ( 1981 )


Wheeler v. Commissioner , 1 T.C. 640 ( 1943 )


Pratt v. Commissioner , 5 T.C. 881 ( 1945 )


Jones v. Gordy , 169 Md. 173 ( 1935 )


Diamond Match Co. v. State Tax Commission , 175 Md. 234 ( 1938 )


Hancy v. Commissioner , 17 B.T.A. 464 ( 1929 )


Pennsylvania Co. v. Commissioner , 21 B.T.A. 176 ( 1930 )


Guggenheim v. Commissioner , 24 B.T.A. 1181 ( 1931 )


Forres v. Commissioner , 25 B.T.A. 154 ( 1932 )


Garvan v. Commissioner , 25 B.T.A. 612 ( 1932 )


Edward Sec. Corp. v. Commissioner , 32 B.T.A. 375 ( 1935 )


Stanton v. Commissioner , 34 B.T.A. 451 ( 1936 )