This opinion cited by 7 cases:

Schmidt v. Commissioner , 55 T.C. 335 ( 1970 )

• United States Tax Court |   Tuesday, November 24, 1970 |   Cited 0 times

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Estate of Petschek v. Commissioner , 81 T.C. 260 ( 1983 )

• United States Tax Court |   Wednesday, September 7, 1983 |   Cited 0 times

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Schoellkopf v. McGowan , 43 F. Supp. 568 ( 1942 )

• District Court, W.D. New York |   Saturday, February 14, 1942 |   Cited 0 times

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Smith's Estate v. Commissioner of Internal Revenue , 168 F.2d 431 ( 1948 )

• Court of Appeals for the Sixth Circuit |   Monday, June 7, 1948 |   Cited 0 times

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Estate of Bruchmann, etc. v. Commissioner , 53 T.C. 403 ( 1969 )

• United States Tax Court |   Thursday, December 18, 1969 |   Cited 0 times

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Seligson , 63 T.C.M. 3101 ( 1992 )

• United States Tax Court |   Monday, June 8, 1992 |   Cited 0 times

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Plunkett v. Commissioner of Internal Revenue , 118 F.2d 644 ( 1941 )

• Court of Appeals for the First Circuit |   Wednesday, April 2, 1941 |   Cited 0 times

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