This opinion cited by 8 cases:

P. Dougherty Co. v. Commissioner of Internal Revenue , 159 F.2d 269 ( 1946 )


W. Frank Lee, Jr., as Administrator of the Estate of W. Frank Lee, Deceased, and Anne H. Lee, Surviving Wife v. Commissioner of Internal Revenue , 227 F.2d 181 ( 1956 )


Morris Miller v. Commissioner of Internal Revenue , 237 F.2d 830 ( 1956 )


estate-of-robert-a-goodall-deceased-c-m-goodall-v-commissioner-of , 391 F.2d 775 ( 1968 )


United States v. David N. Moore , 627 F.2d 830 ( 1980 )


General Mfg. Corp. v. Commissioner , 44 T.C. 513 ( 1965 )


Weiner v. United States , 213 F. Supp. 2d 728 ( 2002 )


Weiner v. United States , 255 F. Supp. 2d 624 ( 2002 )