This opinion cited by 13 cases:

Clayton v. James B. Clow & Sons ( 1962 )


Eastern Service Corp. v. Commissioner ( 1980 )


Spitzer v. Commissioner of Internal Revenue ( 1946 )


Cavallaro v. Commissioner ( 2016 )


Blackard v. Jones ( 1944 )


Colonial Trust Co. v. Kraemer ( 1945 )


Estate of Lehmann v. Commissioner ( 1997 )


Richardson v. Commissioner of Internal Revenue ( 1945 )


In Re Nathan's Estate ( 1948 )


Estate of Luton v. Commissioner ( 1994 )


Estate of Cotchett v. Commissioner ( 1974 )


MANDELBAUM v. COMMISSIONER ( 1995 )


Baltimore National Bank v. United States ( 1955 )