This opinion cited by 8 cases:
McRitchie v. Commissioner , 27 T.C. 65 ( 1956 )
Bouterie v. Commissioner , 36 F.3d 1361 ( 1994 )
Parr v. Scofield, Collector of Internal Revenue , 185 F.2d 535 ( 1950 )
Hannaford v. Commissioner , 19 T.C.M. 409 ( 1960 )
Yaeger v. Commissioner , 23 T.C.M. 1293 ( 1964 )
Bouterie v. Commissioner , 66 T.C.M. 1203 ( 1993 )
Campbell , 64 T.C.M. 1117 ( 1992 )
United States v. Hancock Bank, Trustee of the Estate of Anna F. C. Martin, Hancock Bank, Trustee of the Estate of Anna F. C. Martin v. United States , 400 F.2d 975 ( 1968 )