This opinion cited by 32 cases:
Woodside Acres v. Commissioner of Internal Revenue , 134 F.2d 793 ( 1943 )
Smolowe v. Delendo Corporation , 136 F.2d 231 ( 1943 )
Omaha Nat. Bank v. Commissioner of Internal Revenue , 183 F.2d 899 ( 1950 )
William M. Reese and Catholeen Reese v. Commissioner of Internal Revenue , 615 F.2d 226 ( 1980 )
Commissioner of Internal Revenue v. Nubar , 185 F.2d 584 ( 1950 )
Securities Allied Corp. v. Commissioner of Internal Revenue , 95 F.2d 384 ( 1938 )
Bruce Joseph Levitz & Evelyn Borlongan Levitz v. Commissioner , 2018 T.C. Summary Opinion 10 ( 2018 )
Reese v. Commissioner , 35 T.C.M. 1228 ( 1976 )
Joseph Gann, Inc. v. Commissioner , 43 T.C.M. 682 ( 1982 )
Beals v. Commissioner , 53 T.C.M. 492 ( 1987 )
Davidson v. Commissioner , 59 S. Ct. 43 ( 1938 )
Moller v. United States , 553 F. Supp. 1071 ( 1982 )
Fidelity Columbia T. Co. v. Com'r of Revenue , 287 Ky. 522 ( 1941 )
Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )
Shaller v. Commissioner , 49 T.C.M. 10 ( 1984 )
Payer v. Commissioner , 5 T.C.M. 917 ( 1946 )
Smith v. Commissioner , 60 T.C.M. 595 ( 1990 )
Estate of Barnhart v. Commissioner , 17 T.C.M. 47 ( 1958 )
Mayer v. Commissioner , 67 T.C.M. 2949 ( 1994 )
Water Resource Control v. Commissioner , 61 T.C.M. 2102 ( 1991 )
