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 )