This opinion cited by 12 cases:

Zips v. Commissioner , 38 T.C. 620 ( 1962 )


Knott v. Commissioner , 67 T.C. 681 ( 1977 )


Coffey v. Commissioner of Internal Revenue , 141 F.2d 204 ( 1944 )


Scott v. Self, Acting Collector of Internal Revenue , 208 F.2d 125 ( 1953 )


Visintainer v. Commissioner of Internal Revenue , 187 F.2d 519 ( 1951 )


Alexander v. Commissioner of Internal Revenue , 190 F.2d 753 ( 1951 )


Henson v. Commissioner of Internal Revenue , 174 F.2d 846 ( 1949 )


Tyson v. Commissioner of Internal Revenue , 146 F.2d 50 ( 1944 )


In Re Estate of Simms , 423 S.W.2d 758 ( 1968 )


Neville v. Commissioner , 26 T.C.M. 452 ( 1967 )


Smith v. Commissioner , 42 T.C.M. 431 ( 1981 )


Apt v. Birmingham , 89 F. Supp. 361 ( 1950 )