This opinion cited by 5 cases:

Penn Mut. Indem. Co. v. Commissioner , 32 T.C. 653 ( 1959 )

• United States Tax Court |   Monday, June 15, 1959 |   Cited 0 times

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Ewart v. Commissioner , 85 T.C. 544 ( 1985 )

• United States Tax Court |   Tuesday, October 8, 1985 |   Cited 0 times

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Commissioner of Internal Revenue v. Waldman's Estate , 196 F.2d 83 ( 1952 )

• Court of Appeals for the Second Circuit |   Monday, April 14, 1952 |   Cited 0 times

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Commissioner of Internal Revenue v. Lehman , 165 F.2d 383 ( 1948 )

• Court of Appeals for the Second Circuit |   Monday, January 5, 1948 |   Cited 0 times

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Case v. Commissioner , 46 T.C.M. 773 ( 1983 )

• United States Tax Court |   Monday, July 18, 1983 |   Cited 0 times

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