This opinion cited by 43 cases:

Belknap v. United States , 55 F. Supp. 90 ( 1944 )


Coe v. Coe , 145 Me. 71 ( 1950 )


Miele v. Miele , 25 N.J. Super. 220 ( 1953 )


Schmutzer v. Schmutzer , 76 Nev. 123 ( 1960 )


Roskein v. Roskein , 25 N.J. Super. 415 ( 1953 )


United States v. E. Regensburg & Sons , 124 F. Supp. 687 ( 1954 )


Ketcham v. Commissioner , 2 T.C. 159 ( 1943 )


Pearce v. Commissioner , 62 S. Ct. 754 ( 1942 )


Helvering v. Stuart , 63 S. Ct. 140 ( 1942 )


Davies Warehouse Co. v. Bowles , 64 S. Ct. 474 ( 1944 )


Magruder v. Supplee , 62 S. Ct. 1162 ( 1942 )


Ernest W. Krause v. Commissioner , 4 T.C.M. 895 ( 1945 )


Estate of Arthur J. Brandt v. Commissioner , 8 T.C.M. 820 ( 1949 )


Hopkins v. Commissioner , 15 T.C. 160 ( 1950 )


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


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


Iversen v. Commissioner , 3 T.C. 756 ( 1944 )


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


Chertkof v. Commissioner , 66 T.C. 496 ( 1976 )


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