This opinion cited by 64 cases:

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


Oak Woods Cemetery Ass'n v. Commissioner , 38 B.T.A. 121 ( 1938 )


Allen v. Commissioner of Internal Revenue , 117 F.2d 364 ( 1941 )


United States v. State Street Trust Co. , 124 F.2d 948 ( 1942 )


A. & A. Tool & Supply Co. v. Commissioner of Internal Revenue , 182 F.2d 300 ( 1950 )


Huntington v. Commissioner , 36 B.T.A. 698 ( 1937 )


Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )


Janis v. Commissioner of Internal Revenue , 469 F.3d 256 ( 2006 )


Alden D. Stanton and Louise M. Stanton v. United States , 268 F.2d 727 ( 1959 )


McGrew's Estate v. Commissioner of Internal Revenue , 135 F.2d 158 ( 1943 )


Imperial Type Metal Co. v. Commissioner of Int. Rev. , 106 F.2d 302 ( 1939 )


Stamler v. Commissioner of Internal Revenue , 145 F.2d 37 ( 1944 )


Maddas v. Commissioner of Internal Revenue , 114 F.2d 548 ( 1940 )


Helvering v. Safe Deposit & Trust Co. of Baltimore , 95 F.2d 806 ( 1938 )


Woodward v. United States , 208 F.2d 893 ( 1953 )


Standard Oil Co. v. Commissioner of Internal Revenue , 129 F.2d 363 ( 1942 )


Purvin v. Commissioner of Internal Revenue , 96 F.2d 929 ( 1938 )


Wiese v. Commissioner of Internal Revenue , 93 F.2d 921 ( 1938 )


Rogers v. Commissioner of Internal Revenue , 111 F.2d 987 ( 1940 )


Mott v. Commissioner of Internal Revenue , 139 F.2d 317 ( 1943 )