This opinion cited by 158 cases:
In Re Estate of Fogleman , 197 Ariz. 252 ( 2000 )
Norris v. Commissioner , 46 B.T.A. 705 ( 1942 )
Lehman v. Commissioner , 39 B.T.A. 17 ( 1939 )
Davison v. Commissioner , 31 B.T.A. 101 ( 1934 )
Smith v. Commissioner , 31 B.T.A. 480 ( 1934 )
Bowers v. Commissioner , 34 B.T.A. 597 ( 1936 )
Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal Revenue , 237 F.2d 345 ( 1956 )
Gumpel v. Commissioner , 2 B.T.A. 1127 ( 1925 )
Root v. Commissioner , 5 B.T.A. 696 ( 1926 )
Cover v. Commissioner , 17 B.T.A. 1177 ( 1929 )
Krause v. Commissioner , 32 B.T.A. 254 ( 1935 )
Helmholz v. Commissioner , 28 B.T.A. 165 ( 1933 )
Eagan v. Commissioner , 17 B.T.A. 694 ( 1929 )
Dahl v. Commissioner , 35 B.T.A. 282 ( 1937 )
Second Nat. Bank of Danville, Ill. v. Dallman , 209 F.2d 321 ( 1954 )
James P. Flanagan, Administrator of the Estate of Frank Parkes, Deceased v. United States , 810 F.2d 930 ( 1987 )
Hernandez v. Becker , 54 F.2d 542 ( 1931 )
White v. Erskine , 47 F.2d 1014 ( 1931 )
Robbins v. Commissioner of Internal Revenue , 111 F.2d 828 ( 1940 )
Smith v. Commissioner of Internal Revenue , 78 F.2d 897 ( 1935 )