This opinion cited by 9 cases:

Pigman v. Commissioner , 31 T.C. 356 ( 1958 )


Akers v. Scofield , 167 F.2d 718 ( 1948 )


James v. United States , 81 S. Ct. 1052 ( 1961 )


Greenfeld v. Commissioner of Internal Revenue , 165 F.2d 318 ( 1947 )


Estate of Stromberg v. Commissioner , 21 T.C.M. 1310 ( 1962 )


Crawford v. Commissioner , 20 T.C.M. 1113 ( 1961 )


Myers v. Commissioner , 40 T.C.M. 698 ( 1980 )


Caldwell v. Commissioner of Internal Revenue , 135 F.2d 488 ( 1943 )


In Re Estate of R. L. Adame, Deceased, Consuelo C. Adame, Individually and and Consuelo C. Adame, Surviving Wife v. Commissioner of Internal Revenue , 320 F.2d 811 ( 1963 )