This opinion cited by 118 cases:

Rompel v. United States , 59 F. Supp. 483 ( 1945 )


Chase National Bank v. United States , 49 S. Ct. 126 ( 1929 )


Gwinn v. Commissioner , 53 S. Ct. 157 ( 1932 )


John M. Quarty, Personal Representative of the Estate of Angele C. Quarty Elizabeth B. Cherne v. United States , 170 F.3d 961 ( 1999 )


Gavin Polone v. Commissioner of Internal Revenue , 449 F.3d 1041 ( 2006 )


Sue Fein, Personal Representative of the Estate of Richard Fein v. United States , 730 F.2d 1211 ( 1984 )


Polone v. Commissioner , 505 F.3d 966 ( 2007 )


Consolidated Utilities Co. v. Commissioner of Int. Rev. , 84 F.2d 548 ( 1936 )


Foley Securities Corp. v. Commissioner of Int. Rev. , 106 F.2d 731 ( 1939 )


MacKay v. Commissioner of Internal Revenue , 94 F.2d 558 ( 1938 )


White Packing Co. v. Robertson , 89 F.2d 775 ( 1937 )


Gavin Polone v. Commissioner of Internal Revenue , 479 F.3d 1019 ( 2007 )


Graham & Foster v. Goodcell , 51 S. Ct. 186 ( 1931 )


Osburn California Corporation v. Welch , 39 F.2d 41 ( 1930 )


Fesler v. Commissioner of Internal Revenue , 38 F.2d 155 ( 1930 )


Reinecke v. Smith , 53 S. Ct. 570 ( 1933 )


Washington Nat'l Arena v. TREASURER, PR. GEO'S CO. , 287 Md. 38 ( 1980 )


Pabst v. Commissioner of Taxes , 136 Vt. 126 ( 1978 )


Westfield-Palos Verdes Co. v. City of Rancho Palos Verdes , 141 Cal. Rptr. 36 ( 1977 )


Belco Petroleum Corp. v. State Board of Equalization , 1978 Wyo. LEXIS 246 ( 1978 )