This opinion cited by 199 cases:
Parsons v. Parsons , 197 Or. 420 ( 1953 )
Mistletoe Express Service v. United Parcel Service, Inc. , 1983 Okla. LEXIS 158 ( 1983 )
State Land Board v. United States , 222 Or. 40 ( 1960 )
Norvell Estate , 1964 Pa. LEXIS 468 ( 1964 )
Caputi v. Comm'r , 88 T.C.M. 619 ( 2004 )
Reel v. Iowa Department of Revenue , 1977 Iowa Sup. LEXIS 1049 ( 1977 )
Neeman v. Commissioner , 26 T.C. 864 ( 1956 )
Nevins v. Christopher Street, Inc. , 1985 Minn. App. LEXIS 3953 ( 1985 )
Andriesse v. Commissioner , 12 T.C. 907 ( 1949 )
Loeb v. Commissioner , 29 T.C. 22 ( 1957 )
Shomaker v. Commissioner , 38 T.C. 192 ( 1962 )
Palmer v. Commissioner , 52 T.C. 310 ( 1969 )
Labay v. Commissioner , 55 T.C. 6 ( 1970 )
Estate of Whitlock v. Commissioner , 59 T.C. 490 ( 1972 )
Estate of Klein v. Commissioner , 63 T.C. 585 ( 1975 )
Hamilton v. Commissioner , 68 T.C. 603 ( 1977 )
Mannette v. Commissioner , 69 T.C. 990 ( 1978 )
Constantinescu v. Commissioner , 11 T.C. 37 ( 1948 )
Guest v. Commissioner , 72 T.C. 768 ( 1979 )
Estate of Cowser v. Commissioner , 80 T.C. 783 ( 1983 )
