This opinion cited by 14 cases:

Olen F. Featherstone and Martha Featherstone v. Max Barash , 345 F.2d 246 ( 1965 )


ainslie-perrault-and-mae-frances-perrault-v-commissioner-of-internal , 244 F.2d 408 ( 1957 )


inez-utzinger-now-inez-hillis-as-admrx-etc-and-in-her-own-behalf , 432 F.2d 485 ( 1970 )


united-states-for-the-use-of-howard-l-nelson-and-milton-a-nelson-dba , 436 F.2d 1366 ( 1971 )


Nelson v. United States , 915 F.3d 1243 ( 2019 )


POCATELLO COCO-COLA BOTTLING CO. v. United States , 139 F. Supp. 912 ( 1956 )


Bruce v. Knox , 180 F. Supp. 907 ( 1960 )


Ferguson v. Ferguson , 202 N.W.2d 760 ( 1972 )


Nye v. Commissioner , 50 T.C. 203 ( 1968 )


Gooding Amusement Co. v. Commissioner , 23 T.C. 408 ( 1954 )


Gus Russell, Inc. v. Commissioner , 36 T.C. 965 ( 1961 )


Stevens Pass, Inc. v. Commissioner , 48 T.C. 532 ( 1967 )


Miller Bros. Electric, Inc. v. Commissioner , 49 T.C. 446 ( 1968 )


Shannon v. Commissioner , 29 T.C. 702 ( 1958 )