This opinion cited by 9 cases:

Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah Pildes , 308 F.2d 39 ( 1962 )


Fin Hay Realty Co. v. United States , 398 F.2d 694 ( 1968 )


Jonathan D. Barry & Susan S. Barry ( 2022 )


Jones v. Commissioner , 25 T.C.M. 701 ( 1966 )


Ellis Campbell, Jr., District Director of Internal Revenue v. Carter Foundation Production Company , 322 F.2d 827 ( 1963 )


P. M. Finance Corporation v. Commissioner of Internal Revenue , 302 F.2d 786 ( 1962 )


Constantin v. Commissioner , 25 T.C.M. 166 ( 1966 )


Nye v. Commissioner , 50 T.C. 203 ( 1968 )


Edwards v. Commissioner , 50 T.C. 220 ( 1968 )