This opinion cited by 21 cases:

Joe Di Lisio and Cristina Di Lisio, Husband and Wife v. Steve P. Vidal, Director of Internal Revenue for the District of New Mexico , 233 F.2d 909 ( 1956 )


Esgar Corp. v. Commissioner , 744 F.3d 648 ( 2014 )


Vivian Smith, Individually and the Estate of Benjamin Burnet Smith, Deceased, Vivian Smith, Independent v. Commissioner of Internal Revenue , 232 F.2d 142 ( 1956 )


The Pennroad Corporation and Affiliated Companies v. Commissioner of Internal Revenue , 261 F.2d 325 ( 1958 )


Linda F. Wilson v. Commissioner of Internal Revenue , 500 F.2d 645 ( 1974 )


Curtis Company (Formerly Curtis Engineering Company) v. Commissioner of Internal Revenue , 232 F.2d 167 ( 1956 )


Alfred J. Riedel and Louise Riedel v. Commissioner of Internal Revenue , 261 F.2d 371 ( 1958 )


Dillon v. Commissioner of Internal Revenue , 213 F.2d 218 ( 1954 )


Horace S. Baker, Lucille J. Baker, Huey F. Baker and Bonnie D. Baker v. Commissioner of Internal Revenue , 248 F.2d 893 ( 1957 )


Boyd Gudgel and Geraldine Gudgel v. Commissioner of Internal Revenue , 273 F.2d 206 ( 1959 )


E. R. Sovereign and Phyllis Sovereign v. Commissioner of Internal Revenue, Resondent , 281 F.2d 830 ( 1960 )


Raymond Bauschard v. Commissioner of Internal Revenue , 279 F.2d 115 ( 1960 )


Lazarus v. United States , 172 F. Supp. 421 ( 1959 )


edward-pool-and-lottie-pool-edward-pool-lottie-pool-william-k-murphy , 251 F.2d 233 ( 1957 )


McConkey v. United States , 130 F. Supp. 621 ( 1955 )


Cebrian v. United States , 181 F. Supp. 412 ( 1960 )


Curtis Co. v. Commissioner , 23 T.C. 740 ( 1955 )


SEC CORPORATION v. United States , 140 F. Supp. 717 ( 1956 )


Fishback v. United States , 215 F. Supp. 621 ( 1963 )


Parkside, Inc. v. Commissioner , 34 T.C.M. 54 ( 1975 )