This opinion cites 14 cases:

Phipps v. Commissioner of Internal Revenue , 127 F.2d 214 ( 1942 )


william-j-rushton-v-commissioner-of-internal-revenue-estate-of-elizabeth , 498 F.2d 88 ( 1974 )


Adaline v. Kincaid v. United States , 682 F.2d 1220 ( 1982 )


The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United States , 658 F.2d 999 ( 1981 )


Irwin S. Chanin v. The United States. Henry I. Chanin v. The United States. Sylvia Chanin v. The United States , 393 F.2d 972 ( 1968 )


Stephen F. Heringer, Mabel H. Heringer, John F. Heringer, and Alta G. Heringer v. Commissioner of Internal Revenue , 235 F.2d 149 ( 1956 )


Helvering v. Hutchings , 61 S. Ct. 653 ( 1941 )


Commissioner v. Wemyss , 65 S. Ct. 652 ( 1945 )


United States v. Cartwright , 93 S. Ct. 1713 ( 1973 )


Avery v. Commissioner , 3 T.C. 963 ( 1944 )


Rushton v. Commissioner , 60 T.C. 272 ( 1973 )


Hitchon v. Commissioner , 45 T.C. 96 ( 1965 )


Estate of Hall v. Commissioner , 92 T.C. 312 ( 1989 )


Whittemore v. Fitzpatrick , 127 F. Supp. 710 ( 1954 )