This opinion cited by 9 cases:

Cassatt v. Commissioner of Internal Revenue , 137 F.2d 745 ( 1943 )


Stanley v. Waldheim v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Helen W. Bienenstok , 244 F.2d 1 ( 1957 )


Dillard v. Commissioner , 20 T.C.M. 137 ( 1961 )


Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal Revenue , 426 F.2d 1391 ( 1970 )


Citizens Fidelity Bank & Trust Co. v. Reeves , 259 S.W.2d 432 ( 1953 )


Herbert v. Riddell , 103 F. Supp. 369 ( 1952 )


McCarthy v. Commissioner , 22 T.C.M. 129 ( 1963 )


Dorsey v. Commissioner , 49 T.C. 606 ( 1968 )


Gottlieb v. Commissioner , 33 T.C.M. 765 ( 1974 )