This opinion cited by 19 cases:

philip-taylor-v-commissioner-of-internal-revenue-philip-taylor-v , 445 F.2d 455 ( 1971 )


philip-taylor-v-commissioner-of-internal-revenue-philip-taylor-v , 445 F.2d 455 ( 1971 )


Likins-Foster Honolulu Corp. v. Commissioner of Internal Revenue , 417 F.2d 285 ( 1969 )


chick-m-farha-and-leenda-farha-v-commissioner-of-internal-revenue , 483 F.2d 18 ( 1973 )


R. Paul Sprague and Mary G. Sprague v. United States , 627 F.2d 1044 ( 1980 )


Ross D. Hogue and Mildred M. Hogue v. Commissioner of Internal Revenue , 459 F.2d 932 ( 1972 )


Estate of Broadhead v. Commissioner , 31 T.C.M. 951 ( 1972 )


Faris v. Commissioner , 56 T.C.M. 319 ( 1988 )


Bibb v. Commission , 3 Or. Tax 60 ( 1967 )


Ivan Irwin, Jr. And Ann Vanston Irwin v. Commissioner of Internal Revenue , 390 F.2d 91 ( 1968 )


Estate of Hollo v. Commissioner , 60 T.C.M. 570 ( 1990 )


Horneff v. Commissioner , 50 T.C. 63 ( 1968 )


Bostedt v. Commissioner , 70 T.C. 487 ( 1978 )


Gralapp v. United States , 319 F. Supp. 265 ( 1970 )


McShain v. Commissioner , 71 T.C. 998 ( 1979 )


Big \"D\" Development Corp. v. Commissioner , 30 T.C.M. 646 ( 1971 )


Schalekamp v. Commissioner , 76 T.C.M. 204 ( 1998 )


Stratton v. Commissioner , 28 T.C.M. 1030 ( 1969 )


Connell v. Commissioner , 42 T.C.M. 423 ( 1981 )