This opinion cited by 13 cases:

Swenson v. Commissioner , 37 T.C. 124 ( 1961 )


Wooster Rubber Co. v. Commissioner of Internal Revenue , 189 F.2d 878 ( 1951 )


Strauss v. Van Beuren , 119 R.I. 376 ( 1977 )


Hemphill v. Aukamp , 164 W. Va. 368 ( 1980 )


Hale, Former Collector of Internal Revenue v. Dominion Nat. Bank Henslee, Collector of Internal Revenue v. Dominion Nat. Bank , 186 F.2d 374 ( 1951 )


MacManus v. Commissioner of Internal Revenue , 131 F.2d 670 ( 1942 )


Wells Fargo Bank & Union Trust Co. v. Superior Court , 32 Cal. 2d 1 ( 1948 )


Rand Trust v. Commissioner , 19 T.C.M. 1205 ( 1960 )


Booth Trust v. Commissioner , 22 T.C.M. 1337 ( 1963 )


Snider v. Commissioner , 29 T.C.M. 1058 ( 1970 )


Estate of Ash v. Commissioner , 42 T.C.M. 1310 ( 1981 )


Meier v. Commissioner , 91 T.C. 273 ( 1988 )


George W. S. Swenson and Ruth E. Swenson v. Commissioner of Internal Revenue , 309 F.2d 672 ( 1962 )