This opinion cited by 10 cases:
Phipps v. Commissioner of Internal Revenue , 127 F.2d 214 ( 1942 )
Rogers v. Helvering , 107 F.2d 394 ( 1939 )
Sevier Terrace Realty Company v. Commissioner of Internal Revenue , 327 F.2d 999 ( 1964 )
the-central-trust-company-and-albert-e-heekin-jr-co-executors-of-the , 305 F.2d 393 ( 1962 )
Perlman v. Feldmann , 129 F. Supp. 162 ( 1952 )
Plaut v. Smith , 82 F. Supp. 42 ( 1949 )
Frank v. Commissioner , 54 T.C. 75 ( 1970 )
Schnorbach v. Kavanagh , 102 F. Supp. 828 ( 1951 )
Harrington v. Commissioner , 31 T.C.M. 888 ( 1972 )
Lackey v. Commissioner , 36 T.C.M. 890 ( 1977 )