This opinion cited by 3 cases:

Commissioner of Internal Revenue v. Berger , 201 F.2d 171 ( 1953 )

• Court of Appeals for the Second Circuit |   Tuesday, January 6, 1953 |   Cited 0 times

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Estate of Holzwarth v. Commissioner , 24 T.C.M. 1676 ( 1965 )

• United States Tax Court |   Monday, November 22, 1965 |   Cited 0 times

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Goldberg v. Commissioner , 73 T.C.M. 1988 ( 1997 )

• United States Tax Court |   Tuesday, February 11, 1997 |   Cited 0 times

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