This opinion cited by 12 cases:
Forbes v. Hassett , 124 F.2d 925 ( 1942 )
Richardson v. Commissioner of Internal Revenue , 151 F.2d 102 ( 1945 )
Helvering v. Safe Deposit & Trust Co. of Baltimore , 95 F.2d 806 ( 1938 )
Gamble v. Commissioner of Internal Revenue , 101 F.2d 565 ( 1939 )
Mellon v. Driscoll , 117 F.2d 477 ( 1941 )
Weber v. Rasquin , 101 F.2d 62 ( 1939 )
Helvering v. Maytag , 125 F.2d 55 ( 1942 )
In Re Nathan's Estate , 166 F.2d 422 ( 1948 )
Blackard v. Jones , 62 F. Supp. 234 ( 1944 )
Colonial Trust Co. v. Kraemer , 63 F. Supp. 866 ( 1945 )
Estate of Tompkins v. Commissioner , 20 T.C.M. 1763 ( 1961 )
McIntosh v. Commissioner , 25 T.C. 794 ( 1956 )