This opinion cited by 118 cases:

White v. Poor , 75 F.2d 35 ( 1935 )


Theopold v. United States , 164 F.2d 404 ( 1947 )


Robert Winthrop and Margaret S. Winthrop v. Raphael Meisels, District Director of Internal Revenue , 281 F.2d 694 ( 1960 )


S. Prestley Blake and Setsu Blake v. Commissioner of Internal Revenue , 697 F.2d 473 ( 1982 )


Joseph F. Savage, Lesley Andrew, and Daniel Creem Savage, as Executors of the Last Will and Testament of Edna Savage Becker, Deceased v. United States , 331 F.2d 678 ( 1964 )


John J. Round, Jr., Executors v. Commissioner of Internal Revenue , 332 F.2d 590 ( 1964 )


estate-of-hector-r-skifter-deceased-janet-skifter-kelley-and-the-chase , 468 F.2d 699 ( 1972 )


Herzog v. Commissioner of Internal Revenue , 116 F.2d 591 ( 1941 )


Witherbee v. Commissioner of Internal Revenue , 70 F.2d 696 ( 1934 )


Hesslein v. Hoey , 91 F.2d 954 ( 1937 )


Commissioner of Internal Rev. v. Hofheimer's Estate , 149 F.2d 733 ( 1945 )


Commissioner of Internal Revenue v. CITY BANK FARMERS'T. CO. , 74 F.2d 242 ( 1934 )


estate-of-mary-lois-k-mcintosh-deceased-russell-l-mcintosh-and-empire , 248 F.2d 181 ( 1957 )


charles-s-bailey-of-the-will-of-rose-bailey-v-r-j-ratterre-acting , 243 F.2d 454 ( 1957 )


Millard v. Maloney , 121 F.2d 257 ( 1941 )


Commissioner of Internal Revenue v. Chase Nat. Bank , 82 F.2d 157 ( 1936 )


MacKay v. Commissioner of Internal Revenue , 94 F.2d 558 ( 1938 )


Adriance v. Higgins , 113 F.2d 1013 ( 1940 )


Commissioner of Internal Rev. v. First Trust & D. Co. , 118 F.2d 449 ( 1941 )


Commissioner of Internal Revenue v. Singer's Estate , 161 F.2d 15 ( 1947 )