This opinion cited by 21 cases:

Achelis v. Commissioner , 28 B.T.A. 244 ( 1933 )


Porter v. Senderowitz , 158 F.2d 435 ( 1946 )


State v. McCardle, No. 782829 (Nov. 3, 1992) , 1992 Conn. Super. Ct. 9895 ( 1992 )


Seramonte Associates, LLC v. Hamden ( 2021 )


Jay N. Karpa Elizabeth J. Karpa v. Commissioner of Internal Revenue , 909 F.2d 784 ( 1990 )


Hartford Fire Ins. Co. v. Brown , 164 Conn. 497 ( 1973 )


Durfee v. Ress , 163 Neb. 768 ( 1957 )


Hayes v. Howell , 251 Ga. 580 ( 1983 )


State v. Great Atlantic Pacific Tea Co. , 190 La. 925 ( 1938 )


Durocher v. Myers , 84 Mont. 225 ( 1929 )


Ago ( 1977 )


City of Marianna v. Russ, Et Ux. , 114 Fla. 624 ( 1934 )


Rocanova v. United States , 955 F. Supp. 27 ( 1996 )


United Nuclear Corp. v. Cannon , 553 F. Supp. 1220 ( 1982 )


Ex Parte Bonham , 707 S.W.2d 107 ( 1986 )


Town of Hartland v. Damon's Estate , 103 Vt. 519 ( 1931 )


Schuette v. Tax Comm. , 234 Wis. 574 ( 1940 )


Dileo v. Comm'r , 96 T.C. 858 ( 1991 )


Wells v. Malloy , 402 F. Supp. 856 ( 1975 )


Karpa v. Commissioner , 58 T.C.M. 278 ( 1989 )