This opinion cited by 13 cases:

United States v. Theodore Pate and Richard E. Pate, as Co-Executors of the Estate of Rachel M. Pate, Deceased , 254 F.2d 480 ( 1958 )


Viktor Petschek and Mary Petschek v. United States , 335 F.2d 734 ( 1964 )


Bringwald, Inc. v. The United States , 334 F.2d 639 ( 1964 )


Commissioner of Internal Revenue v. Otto C. Doering, Jr., and Lucy T. Doering , 335 F.2d 738 ( 1964 )


Towanda Textiles, Inc. v. United States , 180 F. Supp. 373 ( 1960 )


Iowa Southern Utilities Company, a Corporation v. Commissioner of Internal Revenue , 333 F.2d 382 ( 1964 )


Equity Planning Corp. v. Commissioner , 45 T.C.M. 610 ( 1983 )


Ivan A. Jasko and Judith L. Jasko v. Commissioner , 107 T.C. No. 3 ( 1996 )


Blauner v. Commissioner , 26 T.C.M. 726 ( 1967 )


Tarsey v. Commissioner , 56 T.C. 553 ( 1971 )


R. R. Hensler, Inc. v. Commissioner , 73 T.C. 168 ( 1979 )


Ginesky v. Commissioner , 68 T.C.M. 1122 ( 1994 )


Jasko v. Commissioner , 107 T.C. 30 ( 1996 )