This opinion cited by 44 cases:

Willcox v. Penn Mutual Life Insurance , 357 Pa. 581 ( 1947 )


commissioner-of-internal-revenue-v-the-chase-manhattan-bank-successor-of , 259 F.2d 231 ( 1958 )


Kane v. Commissioner , 11 T.C. 74 ( 1948 )


Epley v. Commissioner , 13 T.C. 77 ( 1949 )


Bagur v. Comm'r , 66 T.C. 817 ( 1976 )


Brent v. Commissioner , 70 T.C. 775 ( 1978 )


The First National Bank of Shreveport, of the Estate of Lillian B. Fain v. United States , 342 F.2d 415 ( 1965 )


Union Bankers Insurance Company v. United States , 317 F.2d 598 ( 1963 )


Duran v. New Mexico Department of Human Services , 95 N.M. 196 ( 1980 )


United States v. Burglass , 172 F.2d 960 ( 1949 )


TL James & Co., Inc. v. Montgomery , 332 So. 2d 834 ( 1976 )


Succession of Wiener , 203 La. 649 ( 1943 )


United States v. Mitchell , 91 S. Ct. 1763 ( 1971 )


Angerhofer v. Commissioner , 87 T.C. 814 ( 1986 )


Westerdahl v. Commissioner , 82 T.C. 83 ( 1984 )


Needham v. United States , 564 F. Supp. 419 ( 1983 )


Wiener v. Fernandez , 60 F. Supp. 169 ( 1945 )


Newman v. Commissioner , 29 B.T.A. 53 ( 1933 )


Helvering v. Hickman , 70 F.2d 985 ( 1934 )


Black v. Commissioner of Internal Revenue , 114 F.2d 355 ( 1940 )