This opinion cited by 14 cases:
Elverson Corporation v. Helvering , 122 F.2d 295 ( 1941 )
Helvering v. State-Planters Bank & Trust Co. , 130 F.2d 44 ( 1942 )
Hallcraft Homes, Inc. v. Commissioner of Internal Revenue , 336 F.2d 701 ( 1964 )
United States v. Bank of America Trust and Savings Association, a National Banking Association , 303 F.2d 304 ( 1962 )
Harwick v. Commissioner of Internal Revenue , 133 F.2d 732 ( 1943 )
Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )
David J. Maines & Tami L. Maines v. Commissioner , 144 T.C. 123 ( 2015 )
Jin Man Park v. Commissioner , 2018 T.C. Summary Opinion 46 ( 2018 )
Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )
Maines v. Comm'r , 144 T.C. 123 ( 2015 )
Hallcraft Homes, Inc. v. Commissioner , 40 T.C. 199 ( 1963 )
Ridge Realization Corp. v. Commissioner , 45 T.C. 508 ( 1966 )
Gray v. Commissioner , 71 T.C. 95 ( 1978 )
Philadelphia Nat. Bank v. Rothensies , 43 F. Supp. 923 ( 1942 )
