This opinion cited by 13 cases:

Clayton v. James B. Clow & Sons , 212 F. Supp. 482 ( 1962 )


Eastern Service Corp. v. Commissioner , 73 T.C. 833 ( 1980 )


Spitzer v. Commissioner of Internal Revenue , 153 F.2d 967 ( 1946 )


Cavallaro v. Commissioner , 842 F.3d 16 ( 2016 )


Colonial Trust Co. v. Kraemer , 63 F. Supp. 866 ( 1945 )


Blackard v. Jones , 62 F. Supp. 234 ( 1944 )


In Re Nathan's Estate , 166 F.2d 422 ( 1948 )


Richardson v. Commissioner of Internal Revenue , 151 F.2d 102 ( 1945 )


Baltimore National Bank v. United States , 136 F. Supp. 642 ( 1955 )


Estate of Luton v. Commissioner , 68 T.C.M. 1044 ( 1994 )


Estate of Cotchett v. Commissioner , 33 T.C.M. 138 ( 1974 )


MANDELBAUM v. COMMISSIONER , 69 T.C.M. 2852 ( 1995 )


Estate of Lehmann v. Commissioner , 74 T.C.M. 415 ( 1997 )