This opinion cited by 9 cases:

Waterman's Estate v. Commissioner of Internal Revenue , 195 F.2d 244 ( 1952 )


Morton v. Commissioner of Internal Revenue , 174 F.2d 302 ( 1949 )


United States v. Zelma T. Kyle and Betty K. Kyle , 242 F.2d 825 ( 1957 )


Patrick Guffey and Betty Guffey v. United States , 339 F.2d 759 ( 1964 )


James E. Austin and Elizabeth G. Austin v. Commissioner of Internal Revenue , 298 F.2d 583 ( 1962 )


TURNER v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 59 ( 2002 )


McBride v. Commissioner (A) , 50 T.C. 1 ( 1968 )


Forster Mfg. Co. v. Commissioner , 31 T.C.M. 647 ( 1972 )


Henry v. Commissioner , 46 T.C.M. 186 ( 1983 )