This opinion cited by 20 cases:

George F. Collins, Jr. v. Commissioner of Internal Revenue , 388 F.2d 353 ( 1968 )


George F. Collins, Jr. v. Commissioner of Internal Revenue , 412 F.2d 211 ( 1969 )


Henry B. And Betty J. Wallace v. United States , 439 F.2d 757 ( 1971 )


No. 73-1756 , 508 F.2d 462 ( 1975 )


G.M. Trading Corp. v. Commissioner , 121 F.3d 977 ( 1997 )


Imel v. United States , 375 F. Supp. 1102 ( 1974 )


Cady v. Cady , 224 Kan. 339 ( 1978 )


Graff v. Commissioner , 44 T.C.M. 701 ( 1982 )


Collins v. Oklahoma Tax Commission , 446 P.2d 290 ( 1968 )


In Re Questions Submitted by United States Dist. Ct. , 184 Colo. 1 ( 1974 )


Matter of Marriage of Engle , 293 Or. 207 ( 1982 )


Thomas v. Thomas , 159 Conn. 477 ( 1970 )


May v. Commissioner , 33 T.C.M. 256 ( 1974 )


Gerlach v. Commissioner , 55 T.C. 156 ( 1970 )


Carrieres v. Commissioner , 64 T.C. 959 ( 1975 )


Wiles v. Commissioner , 60 T.C. 56 ( 1973 )


Cook v. Commissioner , 80 T.C. 512 ( 1983 )


Clement v. Commissioner , 31 T.C.M. 903 ( 1972 )


Davidson v. Commissioner , 43 T.C.M. 854 ( 1982 )


Hayutin v. Commissioner , 31 T.C.M. 509 ( 1972 )