This opinion cited by 43 cases:

Lucas v. Commissioner , 44 B.T.A. 212 ( 1941 )


Clark v. Commissioner , 44 B.T.A. 32 ( 1941 )


Parsons v. Commissioner , 44 B.T.A. 1142 ( 1941 )


Letts v. Commissioner , 41 B.T.A. 1172 ( 1940 )


Innes v. Commissioner , 42 B.T.A. 93 ( 1940 )


Nicolai v. Commissioner , 42 B.T.A. 899 ( 1940 )


Norton v. Commissioner of Internal Revenue , 192 F.2d 960 ( 1951 )


S. Prestley Blake and Setsu Blake v. Commissioner of Internal Revenue , 697 F.2d 473 ( 1982 )


Cox v. Commissioner of Internal Revenue , 176 F.2d 226 ( 1949 )


Bush v. Commissioner of Internal Revenue , 133 F.2d 1005 ( 1943 )


Commissioner of Internal Revenue v. Branch , 114 F.2d 985 ( 1940 )


mrs-mary-virginia-bell-individually-and-as-administratrix-of-the-estate , 332 F.2d 330 ( 1964 )


Gillette v. Commissioner , 46 B.T.A. 573 ( 1942 )


Heaslet v. Commissioner , 47 B.T.A. 1006 ( 1942 )


Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr. , 281 F.2d 836 ( 1960 )


Innes v. McColgan , 47 Cal. App. 2d 781 ( 1941 )


San Joaquin Valley Poultry Producers' Ass'n v. Commissioner , 136 F.2d 382 ( 1943 )


richard-a-williams-and-alfred-s-trask-v-washington-metropolitan-area , 415 F.2d 922 ( 1969 )


Koster v. Koster , 137 Conn. 707 ( 1951 )


Spruance v. Director of Revenue , 277 A.2d 695 ( 1971 )