This opinion cited by 12 cases:

Commissioner of Internal Revenue v. Bateman , 127 F.2d 266 ( 1942 )


Richardson v. Commissioner of Internal Revenue , 151 F.2d 102 ( 1945 )


Walter E. Hendricks and Dema P. Hendricks v. Commissioner of Internal Revenue , 423 F.2d 485 ( 1970 )


Richardson v. Commissioner of Internal Revenue , 126 F.2d 562 ( 1942 )


Commissioner of Internal Revenue v. Newman , 159 F.2d 848 ( 1947 )


Walter M. Goldsmith v. Walter R. Sturr, Collector of Internal Revenue , 241 F.2d 797 ( 1957 )


Coffey v. Commissioner of Internal Revenue , 141 F.2d 204 ( 1944 )


Jergens v. Commissioner of Internal Revenue , 136 F.2d 497 ( 1943 )


Maloney v. Commissioner , 25 T.C. 1219 ( 1956 )


Stavroudis v. Commissioner , 27 T.C. 583 ( 1956 )


Apt v. Birmingham , 89 F. Supp. 361 ( 1950 )


Talge v. United States , 229 F. Supp. 836 ( 1964 )