This opinion cited by 138 cases:

Penfield v. Davis , 105 F. Supp. 292 ( 1952 )


Kentucky Natural Gas Corp. v. Commissioner , 47 B.T.A. 330 ( 1942 )


Hoboken Land & Improv. Co. v. Commissioner , 46 B.T.A. 495 ( 1942 )


Stollberg Hardware Co. v. Commissioner , 46 B.T.A. 788 ( 1942 )


Clock v. Commissioner , 46 B.T.A. 1065 ( 1942 )


Thatcher v. Commissioner , 46 B.T.A. 869 ( 1942 )


United States v. Frey ( 2021 )


Bausch & Lomb Optical Company v. Commissioner of Internal Revenue , 267 F.2d 75 ( 1959 )


Unum, Corporation v. United States , 130 F.3d 501 ( 1997 )


Lohnes v. Level 3 Communications, Inc. , 272 F.3d 49 ( 2001 )


Eldon S. Chapman v. Commissioner of Internal Revenue , 618 F.2d 856 ( 1980 )


Bass v. Commissioner of Internal Revenue , 129 F.2d 300 ( 1942 )


United States v. Mills , 861 F.3d 324 ( 2017 )


Sacramento Medico Dental Bldg. Co. v. Commissioner , 47 B.T.A. 315 ( 1942 )


Charles M. Satterfield, III v. Monsanto Company Solutia, Inc. , 238 F.3d 217 ( 2001 )


The Aetna Casualty and Surety Company v. United States , 568 F.2d 811 ( 1977 )


Bard-Parker Company, Inc. v. Commissioner of Internal Revenue , 218 F.2d 52 ( 1955 )


Irving Gordon and Margaret Gordon v. Cmmissioner of Intenal Revenue , 424 F.2d 378 ( 1970 )


Stoddard v. Commissioner of Internal Revenue , 141 F.2d 76 ( 1944 )


COMMISSION OF INT. REV. v. Air Reduction Co. , 130 F.2d 145 ( 1942 )