This opinion cited by 11 cases:

Walsh v. Comm'r , 21 T.C. 1063 ( 1954 )


Borax v. Commissioner , 40 T.C. 1001 ( 1963 )


Clark v. Commissioner , 58 T.C. 519 ( 1972 )


Engelhardt v. Commissioner , 58 T.C. 641 ( 1972 )


Estate of Goldwater v. Comm'r , 64 T.C. 540 ( 1975 )


Prince v. Commissioner , 66 T.C. 1058 ( 1976 )


Grant v. Commissioner , 84 T.C. 809 ( 1985 )


Mary MacFadden v. Commissioner of Internal Revenue , 250 F.2d 545 ( 1957 )


Richard E. And Helen v. Stevens v. Commissioner of Internal Revenue, Wanda Z. Stevens v. Commissioner of Internal Revenue , 439 F.2d 69 ( 1971 )


Osterbauer v. Commissioner , 43 T.C.M. 1364 ( 1982 )


Antoinette L. Holahan v. Commissioner of Internal Revenue , 222 F.2d 82 ( 1955 )