This opinion cited by 12 cases:

Phipps v. Commissioner of Internal Revenue , 127 F.2d 214 ( 1942 )


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


william-j-rushton-v-commissioner-of-internal-revenue-estate-of-elizabeth , 498 F.2d 88 ( 1974 )


Helvering v. Maytag , 125 F.2d 55 ( 1942 )


Helvering v. Safe Deposit & Trust Co. of Baltimore , 95 F.2d 806 ( 1938 )


Gamble v. Commissioner of Internal Revenue , 101 F.2d 565 ( 1939 )


Estate of Van Tine v. Commissioner , 76 T.C.M. 530 ( 1998 )


Estate of Otte v. Commissioner , 31 T.C.M. 301 ( 1972 )


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


Estate of Hatchett v. Commissioner , 58 T.C.M. 801 ( 1989 )


Estate of Balazs v. Commissioner , 42 T.C.M. 632 ( 1981 )


Trafton v. Commissioner , 27 T.C. 610 ( 1956 )