This opinion cited by 12 cases:

BB & S. Construction Co., Inc. v. Stone , 535 P.2d 271 ( 1975 )


Graber v. COMMISSIONER OF INTERNAL REVENUE , 171 F.2d 32 ( 1948 )


Canfield v. Commissioner of Internal Revenue , 168 F.2d 907 ( 1948 )


United States v. Olive M. Neel, of the Estate of Alfred C. Neel, Deceased , 235 F.2d 395 ( 1956 )


Shunk v. Commissioner of Internal Revenue , 173 F.2d 747 ( 1949 )


Singer v. Shaughnessy, Collector of Internal Revenue , 198 F.2d 178 ( 1952 )


Smith v. Redd , 593 So. 2d 989 ( 1991 )


Nelson v. Commissioner of Internal Revenue , 184 F.2d 649 ( 1950 )


Woosley v. Commissioner of Internal Revenue , 168 F.2d 330 ( 1948 )


George L. Johnston v. Commissioner of Internal Revenue , 180 F.2d 355 ( 1950 )


Bryant v. Dept. of Rev. , 6 Or. Tax 559 ( 1975 )


Cooke v. Glenn , 78 F. Supp. 519 ( 1948 )