This opinion cited by 11 cases:
Webb v. Commissioner , 67 T.C. 1008 ( 1977 )
Anderson v. Commissioner , 67 T.C. 522 ( 1976 )
Fowler Bros. & Cox, Inc. v. Commissioner of Internal Revenue , 138 F.2d 774 ( 1943 )
ca-79-3190-estate-of-percy-uris-deceased-irving-trust-co-and-joanne , 605 F.2d 1258 ( 1979 )
Van Clief v. Helvering , 135 F.2d 254 ( 1943 )
Donald E. Baker and Barbara M. Baker v. United States , 460 F.2d 827 ( 1972 )
John W. Bennett, Jr. And Mary Bennett v. The United States , 427 F.2d 1202 ( 1970 )
Estate of Uris v. Commissioner , 68 T.C. 448 ( 1977 )
Barclay Co. v. Commissioner , 23 T.C.M. 1695 ( 1964 )
Estate of Deniro v. Comm'r , 60 T.C.M. 300 ( 1990 )
Lamark Shipping Agency, Inc. v. Commissioner , 42 T.C.M. 38 ( 1981 )
