This opinion cited by 10 cases:

Chase Nat'l Bank v. Commissioner , 25 T.C. 617 ( 1955 )


Schuster v. Commissioner , 32 T.C. 998 ( 1959 )


Estate of Mandels v. Commissioner , 64 T.C. 61 ( 1975 )


Poinier v. Commissioner , 86 T.C. 478 ( 1986 )


O'Neal v. Commissioner , 102 T.C. 666 ( 1994 )


Ripley v. Commissioner , 335 T.C.M. 17319 ( 1995 )


Walter R. Ripley, Donee-Transferee of Mildred M. Ripley, Donor, and Melynda H. Ripley, Donee-Transferee of Mildred M. Ripley, Donor v. Commissioner , 105 T.C. No. 23 ( 1995 )


Mississippi Valley Trust Co. v. Commissioner of Internal Revenue , 147 F.2d 186 ( 1945 )


melba-schuster-formerly-melba-d-baker-v-commissioner-of-internal , 312 F.2d 311 ( 1962 )


fred-j-la-fortune-trustee-for-suzanne-m-lafortune-renee-elizabeth , 263 F.2d 186 ( 1958 )