This opinion cited by 55 cases:

Watson v. Commissioner , 19 T.C.M. 1409 ( 1960 )


Schaeffer v. Commissioner , 7 T.C.M. 657 ( 1948 )


Hibbs v. Commissioner , 16 T.C. 535 ( 1951 )


Brown v. Commissioner , 50 T.C. 865 ( 1968 )


Fitzgerald v. Commissioner , 4 T.C. 494 ( 1944 )


Jones v. Commissioner , 1 T.C. 1207 ( 1943 )


Miller v. Commissioner , 2 T.C. 285 ( 1943 )


Farnsworth v. Commissioner , 29 T.C. 1131 ( 1958 )


Friedmann v. Commissioner , 3 T.C. 189 ( 1944 )


Estate of Rensenhouse v. Commissioner , 31 T.C. 818 ( 1959 )


Dalton v. Commissioner , 34 T.C. 879 ( 1960 )


Estate of Fabrikant v. Commissioner , 39 T.C. 714 ( 1963 )


Guaranty Trust Co. v. United States , 44 F. Supp. 417 ( 1942 )


Lida v. Commissioner , 5 T.C.M. 944 ( 1946 )


Friedmann v. Tax Comm. , 235 Wis. 237 ( 1940 )