This opinion cited by 8 cases:
Commissioner of Internal Revenue v. Gilmore's Estate , 130 F.2d 791 ( 1942 )
J. M. Turner and Company, Incorporated v. Commissioner of Internal Revenue , 247 F.2d 370 ( 1957 )
Estate of Albert Strangi v. Commissioner , 115 T.C. No. 35 ( 2000 )
G.D. Parker, Inc. v. Comm'r , 104 T.C.M. 627 ( 2012 )
Forrest Hotel Corp. v. Fly , 112 F. Supp. 782 ( 1953 )
Andantech L.L.C. v. Comm'r , 83 T.C.M. 1476 ( 2002 )
Estate of Strangi v. Commissioner , 115 T.C. 478 ( 2000 )
Estate of Christian v. Commissioner , 57 T.C.M. 1231 ( 1989 )