This opinion cited by 40 cases:

Miele v. Miele , 25 N.J. Super. 220 ( 1953 )


United States v. E. Regensburg & Sons , 124 F. Supp. 687 ( 1954 )


Fleming v. Yoke , 53 F. Supp. 552 ( 1944 )


Koster v. Koster , 137 Conn. 707 ( 1951 )


S. Prestley Blake and Setsu Blake v. Commissioner of Internal Revenue , 697 F.2d 473 ( 1982 )


Ernest W. Krause v. Commissioner , 4 T.C.M. 895 ( 1945 )


Estate of Arthur J. Brandt v. Commissioner , 8 T.C.M. 820 ( 1949 )


Ketcham v. Commissioner , 2 T.C. 159 ( 1943 )


Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr. , 281 F.2d 836 ( 1960 )


Helvering v. Stuart , 63 S. Ct. 140 ( 1942 )


Norton v. Commissioner of Internal Revenue , 192 F.2d 960 ( 1951 )


Commissioner of Internal Revenue v. Branch , 114 F.2d 985 ( 1940 )


Magruder v. Supplee , 62 S. Ct. 1162 ( 1942 )


Spruance v. Director of Revenue , 1971 Del. Super. LEXIS 171 ( 1971 )


Lucas v. Commissioner , 44 B.T.A. 212 ( 1941 )


Iversen v. Commissioner , 3 T.C. 756 ( 1944 )


Fitzgerald v. Commissioner , 4 T.C. 494 ( 1944 )


Chertkof v. Commissioner , 66 T.C. 496 ( 1976 )


Leonard v. Commissioner , 4 T.C. 1271 ( 1945 )


Heaslet v. Commissioner , 47 B.T.A. 1006 ( 1942 )