This opinion cited by 118 cases:
Commonwealth Trust Co. of Pittsburgh v. United States , 96 F. Supp. 712 ( 1951 )
Commonwealth Trust Co. of Pittsburgh v. Driscoll , 50 F. Supp. 949 ( 1943 )
Graves v. Schmidlapp , 62 S. Ct. 870 ( 1942 )
Graves v. Elliott , 59 S. Ct. 913 ( 1939 )
Estate of Sanford v. Commissioner , 60 S. Ct. 51 ( 1939 )
Curry v. McCanless , 59 S. Ct. 900 ( 1939 )
Estate of Thomas Jefferson Newbold v. Commissioner , 4 T.C.M. 568 ( 1945 )
Smith v. Shaughnessy , 63 S. Ct. 545 ( 1943 )
Commissioner v. Estate of Holmes , 66 S. Ct. 257 ( 1946 )
Burnet v. Wells , 53 S. Ct. 761 ( 1933 )
Helvering v. City Bank Farmers Trust Co. , 56 S. Ct. 70 ( 1935 )
Whitney v. State Tax Comm'n of NY , 60 S. Ct. 635 ( 1940 )
Commissioner v. Estate of Church , 69 S. Ct. 322 ( 1949 )
Lasker v. Commissioner , 1 T.C. 208 ( 1942 )
Estate of Showers v. Commissioner , 14 T.C. 902 ( 1950 )
Du Pont v. Commissioner , 2 T.C. 246 ( 1943 )
Hofheimer v. Commissioner , 2 T.C. 773 ( 1943 )
Derby v. Commissioner , 20 T.C. 164 ( 1953 )
Estate of Kurz v. Commissioner , 101 T.C. 44 ( 1993 )
Newberry v. Commissioner , 17 T.C. 597 ( 1951 )