This opinion cited by 18 cases:

Broderick v. Keefe , 112 F.2d 293 ( 1940 )


Liebmann v. Hassett , 148 F.2d 247 ( 1945 )


Burns v. Commissioner of Internal Revenue , 177 F.2d 739 ( 1949 )


In Re Kroger's Estate , 145 F.2d 901 ( 1944 )


Brown v. Commissioner of Internal Revenue , 95 F.2d 184 ( 1938 )


Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal Revenue , 260 F.2d 818 ( 1958 )


Nelson v. Commissioner of Internal Revenue , 101 F.2d 568 ( 1939 )


Sullivan's Estate v. Commissioner of Internal Rev. , 175 F.2d 657 ( 1949 )


Friend v. Commissioner of Internal Revenue , 119 F.2d 959 ( 1941 )


Lang v. Commissioner , 58 S. Ct. 880 ( 1938 )


Page v. Commissioner of Revenue , 389 Mass. 388 ( 1983 )


Haffner v. United States , 585 F. Supp. 354 ( 1984 )


Gorman v. United States , 288 F. Supp. 225 ( 1968 )


Orvis v. Higgins , 80 F. Supp. 64 ( 1948 )


Hull v. Commissioner , 38 T.C. 512 ( 1962 )


ESTATE OF McNAMARA v. COMMISSIONERS OF INTERNAL REVENUE , 42 T.C.M. 1728 ( 1981 )


Estate of Drake v. Commissioner , 67 T.C. 844 ( 1977 )


Estate of Halbach v. Commissioner , 40 T.C.M. 952 ( 1980 )