This opinion cited by 18 cases:

Hyde v. Commissioner , 31 B.T.A. 256 ( 1934 )


Mott v. Commissioner , 30 B.T.A. 1040 ( 1934 )


Byron A. Hicks and Agnes, C. Hicks v. United States , 314 F.2d 180 ( 1963 )


Commissioner of Internal Revenue v. Stokes , 79 F.2d 256 ( 1935 )


Jonas v. Commissioner , 40 B.T.A. 971 ( 1939 )


Bassett v. Commissioner , 33 B.T.A. 182 ( 1935 )


Snyder v. Massachusetts , 54 S. Ct. 330 ( 1934 )


Estate of Thurston , 36 Cal. 2d 207 ( 1950 )


Rollins v. Helvering , 92 F.2d 390 ( 1937 )


Willcuts v. Douglas , 73 F.2d 130 ( 1934 )


Helvering v. Dunning , 118 F.2d 341 ( 1941 )


Commissioner of Internal Revenue v. Morton , 108 F.2d 1005 ( 1940 )


Commissioner of Internal Revenue v. Mott , 85 F.2d 315 ( 1936 )


Loggie v. Thomas , 152 F.2d 636 ( 1945 )


Carter v. Carter Coal Co. , 56 S. Ct. 855 ( 1936 )


Mallinckrodt v. Commissioner , 2 T.C. 1128 ( 1943 )


Anderson v. Commissioner , 8 T.C. 921 ( 1947 )


May v. Commissioner , 3 T.C.M. 733 ( 1944 )