This opinion cited by 13 cases:
United States v. Hougland Barge Line, Inc. , 387 F. Supp. 1110 ( 1974 )
Chase Nat'l Bank v. Commissioner , 25 T.C. 617 ( 1955 )
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 )
Moore v. Commissioner of Internal Revenue , 146 F.2d 824 ( 1945 )
melba-schuster-formerly-melba-d-baker-v-commissioner-of-internal , 312 F.2d 311 ( 1962 )
Janet B. Jopek, of the Estate of Donald N. Jopek, Deceased v. New York Central Railroad Company, a Corporation , 353 F.2d 778 ( 1965 )
Winton v. Reynolds , 57 F. Supp. 565 ( 1944 )
Mississippi Valley Trust Co. v. Commissioner of Internal Revenue , 147 F.2d 186 ( 1945 )
Estelle Want, Trustee and Transferee v. Commissioner of Internal Revenue , 280 F.2d 777 ( 1960 )
Tilton v. Commissioner , 88 T.C. 590 ( 1987 )
fred-j-la-fortune-trustee-for-suzanne-m-lafortune-renee-elizabeth , 263 F.2d 186 ( 1958 )
