This opinion cited by 15 cases:

Stephanie Bauer v. John E. Foley, as District Director of Internal Revenue Service, Buffalo District, and the United States , 404 F.2d 1215 ( 1968 )


Vibro Mfg. Co., Inc. v. Commissioner of Internal Revenue , 312 F.2d 253 ( 1963 )


Thomas and Delilah Boccuto v. Commissioner of Internal Revenue , 277 F.2d 549 ( 1960 )


Adolph Lewin and Joyce Lewin v. Commissioner of Internal Revenue , 569 F.2d 444 ( 1978 )


Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal Revenue , 304 F.2d 556 ( 1962 )


milton-berger-and-ruth-k-berger-deceased-v-commissioner-of-internal , 404 F.2d 668 ( 1968 )


Sam G. Brown v. George O. Lethert, District Director of Internal Revenue , 360 F.2d 560 ( 1966 )


Hallmark Research Collective ( 2022 )


Borysiak v. Commissioner , 59 T.C.M. 437 ( 1990 )


Hoffenberg v. Commissioner , 58 T.C.M. 1038 ( 1989 )


Lewin v. Commissioner , 35 T.C.M. 1615 ( 1976 )


Andrews v. Commissioner , 76 T.C.M. 501 ( 1998 )


Estate of McKaig v. Commissioner , 51 T.C. 331 ( 1968 )


Shelton v. Commissioner , 63 T.C. 193 ( 1974 )


Zenco Eng'g Corp. v. Commissioner , 75 T.C. 318 ( 1980 )