United States Board of Tax Appeals

The most-cited opinions of the United States Board of Tax Appeals on UpLaw — 20 decisions from 1924–1941, each with its treatment history and the cases that cite it.

• Gano v. Commissioner 19 B.T.A. 518 · cited by 89
• Mitchell v. Commissioner 40 B.T.A. 424 · cited by 71
• Illinois Merchants Trust Co. v. Commissioner 4 B.T.A. 103 · cited by 62
• Bixler v. Commissioner 5 B.T.A. 1181 · cited by 58
• Morton v. Commissioner 38 B.T.A. 1270 · cited by 54
• L. Schepp Co. v. Commissioner 25 B.T.A. 419 · cited by 52
• Black Motor Co. v. Commissioner 41 B.T.A. 300 · cited by 41
• Nicholson v. Commissioner 32 B.T.A. 977 · cited by 41
• Rogers v. Commissioner 38 B.T.A. 16 · cited by 37
• Hague v. Commissioner 45 B.T.A. 104 · cited by 35
• Sullivan v. Commissioner 1 B.T.A. 93 · cited by 33
• United Business Corp. of Am. v. Commissioner 19 B.T.A. 809 · cited by 32
• Boehm v. Commissioner 35 B.T.A. 1106 · cited by 29
• Pacific Coast Biscuit Co. v. Commissioner 32 B.T.A. 39 · cited by 28
• Meyer v. Commissioner 45 B.T.A. 228 · cited by 27
• Higginbotham-Bailey-Logan Co. v. Commissioner 8 B.T.A. 566 · cited by 26
• Mitchell v. Commissioner 45 B.T.A. 822 · cited by 26
• Block v. Commissioner 39 B.T.A. 338 · cited by 25
• Widener v. Commissioner 8 B.T.A. 651 · cited by 25
• Farmers Feed Co. v. Commissioner 10 B.T.A. 1069 · cited by 25