This opinion cited by 13 cases:

Kenneth B. Schley, Jr., and Frederick J. Hart, Executors of the Estate of Ellen R. Schley, Deceased v. Commissioner of Internal Revenue , 375 F.2d 747 ( 1967 )


Samuel Towers v. Commissioner of Internal Revenue, and Three Related Cases , 247 F.2d 233 ( 1957 )


Edmund Thomas Gulledge, Sr., and Lucy Coulter Gulledge, Husband and Wife v. Commissioner of Internal Revenue , 249 F.2d 225 ( 1957 )


S. D. Ferguson v. Commissioner of Internal Revenue , 253 F.2d 403 ( 1958 )


Fred N. Acker v. Commissioner of Internal Revenue , 258 F.2d 568 ( 1958 )


Merriman H. Holtz and Helene Tyroll Holtz v. Commissioner of Internal Revenue , 256 F.2d 865 ( 1958 )


United States v. H. F. Keeler and Alice H. Keeler, His Wife , 308 F.2d 424 ( 1962 )


Estate of Williamson v. Commissioner , 29 T.C. 51 ( 1957 )


De Pasquale v. Commissioner , 34 T.C.M. 841 ( 1975 )


Barish v. Commissioner , 31 T.C. 1280 ( 1959 )


Trent v. Commissioner , 34 T.C. 910 ( 1960 )


Bernard v. Commissioner , 32 T.C.M. 297 ( 1973 )


Swift v. Commissioner , 20 T.C.M. 533 ( 1961 )