This opinion cited by 118 cases:

Equitable Trust Co. v. Commissioner , 31 B.T.A. 329 ( 1934 )


Guggenheim v. Commissioner , 39 B.T.A. 251 ( 1939 )


Brown v. Commissioner , 40 B.T.A. 934 ( 1939 )


Buck v. Commissioner , 41 B.T.A. 99 ( 1940 )


Holmes v. Commissioner , 30 B.T.A. 97 ( 1934 )


Bank of America Nat'l Trust & Sav. Asso. v. Commissioner , 34 B.T.A. 684 ( 1936 )


Ballard v. Commissioner , 47 B.T.A. 784 ( 1942 )


Helmholz v. Commissioner , 28 B.T.A. 165 ( 1933 )


Boston Safe Deposit & Trust Co. v. Commissioner , 34 B.T.A. 911 ( 1936 )


Newman v. Commissioner , 29 B.T.A. 53 ( 1933 )


Fidelity-Philadelphia Trust Co. v. Commissioner , 34 B.T.A. 614 ( 1936 )


Bowers v. Commissioner , 34 B.T.A. 597 ( 1936 )


Korn v. Commissioner , 35 B.T.A. 1071 ( 1937 )


Bigelow v. Commissioner , 38 B.T.A. 377 ( 1938 )


Chickering v. Commissioner of Internal Revenue , 118 F.2d 254 ( 1941 )


Bodell v. Commissioner of Internal Revenue , 138 F.2d 553 ( 1943 )


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


Liebmann v. Hassett , 148 F.2d 247 ( 1945 )


Lit v. Commissioner , 28 B.T.A. 853 ( 1933 )


Boston Safe Deposit & Trust Co. v. Commissioner , 30 B.T.A. 679 ( 1934 )