This opinion cited by 84 cases:

Jefferson Standard Life Ins. Co. v. Commissioner , 33 B.T.A. 404 ( 1935 )


Ferguson v. Commissioner , 20 B.T.A. 130 ( 1930 )


Keusch v. Commissioner , 23 B.T.A. 216 ( 1931 )


Bloch v. Commissioner , 16 B.T.A. 425 ( 1929 )


Browning v. Commissioner , 16 B.T.A. 485 ( 1929 )


Inspiration Consol. Copper Co. v. Commissioner , 11 B.T.A. 1425 ( 1928 )


Alexander v. King , 46 F.2d 235 ( 1931 )


London-Butte Gold M. Co. v. Commissioner of Int. Rev. , 116 F.2d 478 ( 1940 )


Champlin v. Commissioner of Internal Revenue , 78 F.2d 905 ( 1935 )


Davis v. Boston & M. R. Co. , 89 F.2d 368 ( 1937 )


Darby-Lynde Co. v. Commissioner of Internal Revenue , 51 F.2d 32 ( 1931 )


Price v. Commissioner , 23 B.T.A. 1192 ( 1931 )


Southland Life Ins. Co. v. Commissioner , 30 B.T.A. 874 ( 1934 )


Winmill v. Commissioner , 35 B.T.A. 804 ( 1937 )


William Simmons and Viola Simmons, His Wife v. United States , 308 F.2d 160 ( 1962 )


penn-mutual-indemnity-company-dissolved-francis-r-smith-insurance , 277 F.2d 16 ( 1960 )


Winmill v. Commissioner of Internal Revenue , 93 F.2d 494 ( 1937 )


Biddle v. Commissioner of Internal Revenue , 86 F.2d 718 ( 1936 )


Rosenberger v. McCaughn , 25 F.2d 699 ( 1928 )


Robbins v. CIR , 132 F.3d 43 ( 1997 )