This opinion cited by 6 cases:

Corning v. Commissioner , 24 T.C. 907 ( 1955 )

• United States Tax Court |   Thursday, August 18, 1955 |   Cited 0 times

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Emery v. Commissioner of Internal Revenue , 156 F.2d 728 ( 1946 )

• Court of Appeals for the First Circuit |   Monday, July 22, 1946 |   Cited 0 times

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Paster v. Commissioner , 20 T.C.M. 1239 ( 1961 )

• United States Tax Court |   Thursday, August 24, 1961 |   Cited 0 times

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Braun v. Commissioner , 48 T.C.M. 210 ( 1984 )

• United States Tax Court |   Wednesday, May 30, 1984 |   Cited 0 times

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Shapero v. Commissioner of Internal Revenue , 165 F.2d 811 ( 1948 )

• Court of Appeals for the Sixth Circuit |   Monday, March 15, 1948 |   Cited 0 times

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Estate of Wall v. Commissioner , 101 T.C. 300 ( 1993 )

• United States Tax Court |   Tuesday, October 12, 1993 |   Cited 0 times

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