This opinion cited by 10 cases:

Estate of Mary Redding Shedd, First National Bank of Arizona, Trustee v. Commissioner of Internal Revenue , 320 F.2d 638 ( 1963 )


Commissioner of Internal Revenue v. Wragg , 141 F.2d 638 ( 1944 )


First-Mechanics Nat. Bank v. Commissioner of Int. Rev. , 117 F.2d 127 ( 1940 )


Zanuck v. Commissioner of Internal Revenue , 149 F.2d 714 ( 1945 )


Fox v. Rothensies , 115 F.2d 42 ( 1940 )


Green v. Nassif , 426 Md. 258 ( 2012 )


Feder v. Commissioner , 22 T.C. 30 ( 1954 )


Taylor v. Commissioner , 39 T.C. 371 ( 1962 )


Estate of Hagmann v. Commissioner , 60 T.C. 465 ( 1973 )


Shedd v. Commissioner , 37 T.C. 394 ( 1961 )