This opinion cited by 9 cases:

Lewis v. Commissioner of Internal Revenue , 160 F.2d 839 ( 1947 )


Helvering v. Schoellkopf , 100 F.2d 415 ( 1938 )


Commissioner of Internal Revenue v. Webster's Estate , 131 F.2d 426 ( 1942 )


Wall v. United States , 164 F.2d 462 ( 1947 )


Commissioner of Internal Rev. v. Food Industries , 101 F.2d 748 ( 1939 )


Commissioner of Internal Revenue v. Gilmore's Estate , 130 F.2d 791 ( 1942 )


Stilgenbaur v. United States , 115 F.2d 283 ( 1940 )


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


Miele v. Commissioner , 56 T.C. 556 ( 1971 )