This opinion cited by 2 cases:

Estate of Opal v. Commissioner , 54 T.C. 154 ( 1970 )

• United States Tax Court |   Thursday, February 5, 1970 |   Cited 0 times

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Commissioner of Internal Revenue v. Newman , 159 F.2d 848 ( 1947 )

• Court of Appeals for the Second Circuit |   Thursday, February 20, 1947 |   Cited 0 times

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