This opinion cited by 10 cases:

Jonathan Holdeen v. United States , 297 F.2d 886 ( 1962 )


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


Cole's Estate v. Com'r of Internal Revenue , 140 F.2d 636 ( 1944 )


Early v. Atkinson , 175 F.2d 118 ( 1949 )


Richardson v. Commissioner of Internal Revenue , 121 F.2d 1 ( 1941 )


Lawrence B. Sheppard and Charlotte N. Sheppard v. The United States , 361 F.2d 972 ( 1966 )


Rodney v. Comm'r , 53 T.C. 287 ( 1969 )


George Fakiris v. Commissioner , 2020 T.C. Memo. 157 ( 2020 )


Palmer v. Commissioner , 62 T.C. 684 ( 1974 )


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