This opinion cited by 34 cases:

Patel v. Garland ( 2022 )


Ruthrauff v. Commissioner , 9 T.C. 418 ( 1947 )


Keck v. Commissioner , 10 T.C. 1121 ( 1948 )


Frizzell v. Commissioner , 11 T.C. 576 ( 1948 )


Low v. Commissioner , 2 T.C. 1114 ( 1943 )


Estate of Ford v. Commissioner , 53 T.C. 114 ( 1969 )


Boyd v. United States , 192 F. Supp. 242 ( 1961 )


Mary Tower English v. United States , 270 F.2d 876 ( 1959 )


Commissioner of Internal Revenue v. Gidwitz' Estate Gidwitz' Estate v. Commissioner of Internal Revenue , 196 F.2d 813 ( 1952 )


Blakeslee v. Smith , 110 F.2d 364 ( 1940 )


Commissioner of Internal Rev. v. Hofheimer's Estate , 149 F.2d 733 ( 1945 )


Nicholas v. Martin , 128 N.J. Eq. 344 ( 1940 )


Wimpfheimer v. Martin , 127 N.J. Eq. 587 ( 1940 )


Glosser Trust , 355 Pa. 210 ( 1946 )


Blakeslee v. Smith , 26 F. Supp. 28 ( 1939 )


Bell v. United States , 74 F. Supp. 295 ( 1947 )


Saunders v. Higgins , 29 F. Supp. 326 ( 1939 )


Omaha Nat. Bank v. O'MALLEY , 69 F. Supp. 354 ( 1946 )


Wilcox v. Commissioner of Internal Revenue , 137 F.2d 136 ( 1943 )


McGrew's Estate v. Commissioner of Internal Revenue , 135 F.2d 158 ( 1943 )