This opinion cited by 10 cases:

sidney-messer-transferee-in-no-18731-nat-malamuth-transferee-in-no , 438 F.2d 774 ( 1971 )


Bahen & Wright v. Commissioner of Internal Revenue , 176 F.2d 538 ( 1949 )


Roberts v. Commissioner of Internal Revenue , 176 F.2d 221 ( 1949 )


Stephen Lumetta v. United States , 362 F.2d 644 ( 1966 )


alfred-l-ochs-v-the-united-states-alfred-l-ochs-and-wife-verna-l , 305 F.2d 844 ( 1962 )


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


TOOKE v. COMMISSIONER , 36 T.C.M. 396 ( 1977 )


Patton v. Commissioner , 49 T.C.M. 1068 ( 1985 )


Snively v. Commissioner , 20 T.C. 136 ( 1953 )


Estate of Craddock v. Commissioner , 27 T.C.M. 805 ( 1968 )