This opinion cited by 9 cases:

Estate of Valentine v. Commissioner , 54 T.C. 200 ( 1970 )


George Bowie McCeney Robert S. McCeney Catherine M. Kotrla v. District of Columbia , 230 F.2d 832 ( 1956 )


Fifth Ave. Bank of New York v. Nunan , 59 F. Supp. 753 ( 1945 )


Dominick's Estate v. Commissioner of Internal Revenue , 152 F.2d 843 ( 1946 )


Schultz v. United States , 140 F.2d 945 ( 1944 )


Stillman v. Commissioner , 24 T.C.M. 478 ( 1965 )


John L. Ashe, Inc. v. Commissioner of Internal Revenue , 214 F.2d 13 ( 1954 )


Commissioner of Internal Revenue v. Irving Trust Co. , 147 F.2d 946 ( 1945 )


Estate of Shapiro v. Commissioner , 66 T.C.M. 1067 ( 1993 )