This opinion cited by 181 cases:

First Nat. Bank of Birmingham v. United States , 25 F. Supp. 816 ( 1939 )


Beck v. Commissioner , 43 B.T.A. 147 ( 1940 )


Richardson v. Commissioner , 39 B.T.A. 927 ( 1939 )


McCormack v. Commissioner , 43 B.T.A. 924 ( 1941 )


New York Trust Co. v. Commissioner , 27 B.T.A. 1127 ( 1933 )


Ashforth v. Commissioner , 30 B.T.A. 1306 ( 1934 )


Welch v. Davidson , 102 F.2d 100 ( 1939 )


The New England Merchants National Bank of Boston, U/w Martha A. Alford v. United States , 384 F.2d 176 ( 1967 )


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


Camp v. Commissioner of Internal Revenue , 195 F.2d 999 ( 1952 )


Daniel F. McCarthy and First National Bank & Trust Company of Evanston, Trustees of the Melanie B. McCarthy Trust v. United States , 806 F.2d 129 ( 1987 )


Parker v. Commissioner , 35 B.T.A. 609 ( 1937 )


Continental Illinois Bank & Trust Co. v. Commissioner , 29 B.T.A. 945 ( 1934 )


Farr v. Commissioner , 33 B.T.A. 557 ( 1935 )


Eric F. Saltzman and Victoria M. Saltzman v. Commissioner of Internal Revenue, Arnold Saltzman and Joan Saltzman v. Commissioner of Internal Revenue , 131 F.3d 87 ( 1997 )


Commissioner of Internal Revenue v. Estate of Ellie G. Canfield, Deceased, Karl B. Smith, Jr., Administrator, C.T.A. , 306 F.2d 1 ( 1962 )


In the Matter of Gibraltor Amusements, Ltd., Bankrupt-Appellant, and the Wurlitzer Company and Wurlitzer Acceptance Corporation, Petitioning Creditors , 291 F.2d 22 ( 1961 )


Peter J. Rogers and Karen Rogers v. Consolidated Rail Corporation , 948 F.2d 858 ( 1991 )


Phipps v. Commissioner of Internal Revenue , 91 F.2d 627 ( 1937 )


Commissioner of Internal Revenue v. Prouty , 115 F.2d 331 ( 1940 )