This opinion cited by 15 cases:

Bishop v. Shaughnessy (Two Cases) , 195 F.2d 683 ( 1952 )


Carey J. Perry and Marietta M. Perry v. United States of America, J. Doyle Medders and Constance D. Medders v. United States , 520 F.2d 235 ( 1975 )


C. P. And Helen Brooke v. United States , 468 F.2d 1155 ( 1972 )


Shaffer Terminals, Inc. v. Commissioner of Internal Revenue , 194 F.2d 539 ( 1952 )


maclin-p-davis-jr-and-dorothy-s-davis-laurence-b-howard-jr-and , 585 F.2d 807 ( 1978 )


Kelly v. Board of County Commissioners of Summit County , 2018 COA 81 ( 2018 )


Frenzel v. Commissioner , 22 T.C.M. 1391 ( 1963 )


Van Zandt v. Commissioner , 40 T.C. 824 ( 1963 )


Miles v. Commissioner , 41 T.C. 165 ( 1963 )


Furman v. Commissioner , 45 T.C. 360 ( 1966 )


Lerner v. Commissioner , 71 T.C. 290 ( 1978 )


Hall v. United States , 208 F. Supp. 584 ( 1962 )


Brooke v. United States , 292 F. Supp. 571 ( 1968 )


Berry v. Commissioner , 23 T.C.M. 1077 ( 1964 )


Raymond v. United States , 247 F. Supp. 2d 548 ( 2002 )