This opinion cited by 14 cases:

Bambridge v. Westerman , 68 Cal. 2d 267 ( 1968 )


National Contracting Co. v. Commissioner of Internal Revenue , 105 F.2d 488 ( 1939 )


Papke v. Pearson , 203 Minn. 130 ( 1938 )


Bank of California v. Commissioner of Internal Revenue , 133 F.2d 428 ( 1943 )


Switzer v. Pratt , 237 Iowa 788 ( 1946 )


Kleemann v. Sheridan , 75 Ariz. 311 ( 1953 )


Terral v. Terral, Admx. , 212 Ark. 221 ( 1947 )


Sabatini v. Commissioner of Internal Revenue , 98 F.2d 753 ( 1938 )


Irvine v. Helvering , 99 F.2d 265 ( 1938 )


Lowenthal v. Kunz , 104 Cal. App. 2d 181 ( 1951 )


Duffield v. United States , 136 F. Supp. 944 ( 1955 )


Noteman v. Welch , 108 F.2d 206 ( 1939 )


Tinkoff v. Commissioner of Internal Revenue , 120 F.2d 564 ( 1941 )


Deutsch v. Commissioner , 74 T.C.M. 935 ( 1997 )