This opinion cited by 23 cases:

Daniel S. W. Kelly and Constance L. Kelly v. Commissioner of Internal Revenue , 440 F.2d 307 ( 1971 )


United States v. Gibbons , 331 F. Supp. 970 ( 1971 )


United States v. 856 CASES, MORE OR LESS, ETC. , 254 F. Supp. 57 ( 1966 )


United States v. Manufacturers National Bank , 198 F. Supp. 157 ( 1961 )


Fulman v. United States , 407 F. Supp. 1039 ( 1976 )


International Tape Manufacturers Ass'n v. Gerstein , 344 F. Supp. 38 ( 1972 )


Lauren Ostrow and Joseph Teiger v. Commissioner , 122 T.C. No. 21 ( 2004 )


Commissioner v. Bilder , 82 S. Ct. 881 ( 1962 )


Rose v. Commissioner , 32 T.C.M. 1 ( 1973 )


Glaze v. Commissioner , 20 T.C.M. 1276 ( 1961 )


Ostrow v. Comm'r , 122 T.C. 378 ( 2004 )


Cohn v. Commissioner , 38 T.C. 387 ( 1962 )


Magee-Womens Hospital v. Heckler , 562 F. Supp. 483 ( 1983 )


United States v. American Radiator & Standard Sanitary Corp. , 288 F. Supp. 701 ( 1968 )


Montgomery v. Commissioner , 51 T.C. 410 ( 1968 )


Rose v. Commissioner , 52 T.C. 521 ( 1969 )


Volwiler v. Commissioner , 57 T.C. 367 ( 1971 )


Daniels v. Commissioner , 41 T.C. 324 ( 1963 )


Lopkoff v. Commissioner , 45 T.C.M. 256 ( 1982 )


Pfersching v. Commissioner , 46 T.C.M. 424 ( 1983 )