This opinion cited by 62 cases:

Boswell v. Commissioner , 37 B.T.A. 970 ( 1938 )


Clise v. Commissioner , 41 B.T.A. 820 ( 1940 )


Foster v. Commissioner , 26 B.T.A. 708 ( 1932 )


Helmholz v. Commissioner , 28 B.T.A. 165 ( 1933 )


Wallace v. Commissioner , 27 B.T.A. 902 ( 1933 )


Kienbusch v. Commissioner , 34 B.T.A. 1248 ( 1936 )


Industrial Trust Co. v. Commissioner of Internal Rev. , 165 F.2d 142 ( 1947 )


Commissioner of Internal Revenue v. Estate of Ellie G. Canfield, Deceased, Karl B. Smith, Jr., Administrator, C.T.A. , 306 F.2d 1 ( 1962 )


Joseph F. Savage, Lesley Andrew, and Daniel Creem Savage, as Executors of the Last Will and Testament of Edna Savage Becker, Deceased v. United States , 331 F.2d 678 ( 1964 )


Commissioner of Internal Revenue v. Estate of Lena R. Arents, United States Trust Company of New York and Georgearents, Executors , 297 F.2d 894 ( 1962 )


Commissioner of Internal Revenue v. Schwarz , 74 F.2d 712 ( 1935 )


In Re Estate of Fanny Sicher Cohn, Deceased. Lillian Friedmann and Warren S. Davidson v. United States , 371 F.2d 642 ( 1967 )


Welch v. Hassett , 90 F.2d 833 ( 1937 )


Dahl v. Commissioner , 35 B.T.A. 282 ( 1937 )


Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal Revenue , 265 F.2d 667 ( 1959 )


Blakeslee v. Smith , 110 F.2d 364 ( 1940 )


MacKay v. Commissioner of Internal Revenue , 94 F.2d 558 ( 1938 )


Farmers' Loan & Trust Co. v. Bowers , 68 F.2d 916 ( 1934 )


Helvering v. Proctor , 140 F.2d 87 ( 1944 )


Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., Executors , 291 F.2d 257 ( 1961 )