This opinion cited by 11 cases:

Michael J. Ippolito and Agnes Ippolito v. Commissioner of Internal Revenue , 364 F.2d 744 ( 1966 )


Sumner E. And Barbara P. Brown v. The United States , 396 F.2d 459 ( 1968 )


Norton v. Commissioner , 29 T.C.M. 1257 ( 1970 )


Pope v. Commissioner , 43 T.C.M. 234 ( 1981 )


carola-w-rothschild-walter-n-rothschild-jr-and-alan-m-stroock-as-of , 407 F.2d 404 ( 1969 )


Collins v. Commissioner , 54 T.C. 1656 ( 1970 )


Sandor v. Commissioner , 62 T.C. 469 ( 1974 )


Derr v. Commissioner , 77 T.C. 708 ( 1981 )


Rosenthal v. Commissioner , 29 T.C.M. 1521 ( 1970 )


Estate of Cohen v. Commissioner , 29 T.C.M. 1221 ( 1970 )


Estate of Melcher v. Commissioner , 29 T.C.M. 1010 ( 1970 )