This opinion cited by 17 cases:

arthur-r-ivey-and-karen-l-ivey-robert-c-barnum-jr-and-marion-m , 423 F.2d 862 ( 1970 )


Liant Record, Inc., William I. Alpert and Paula G. Alpert, Abraham Alpert and Sarah Alpert, Jack L. Alpert v. Commissioner of Internal Revenue , 303 F.2d 326 ( 1962 )


Henry H. Bender and Myrtle Bender v. United States , 383 F.2d 656 ( 1967 )


Argo v. Commissioner , 45 T.C.M. 385 ( 1982 )


Filippini v. United States , 200 F. Supp. 286 ( 1961 )


Meyer v. United States , 247 F. Supp. 939 ( 1965 )


Mayo v. Commissioner , 30 T.C.M. 505 ( 1971 )


Conroe Office Bldg., Ltd. v. Commissioner , 61 T.C.M. 2655 ( 1991 )


Irish v. Commissioner , 28 T.C.M. 252 ( 1969 )


Wilson v. Commissioner , 41 T.C.M. 381 ( 1980 )


Lawver v. Commissioner , 41 T.C.M. 1306 ( 1981 )


Hillside Nat'l Bank v. Commissioner , 35 T.C. 879 ( 1961 )


Steuart Bros., Inc. v. Commissioner , 29 T.C. 372 ( 1957 )


Ivey v. Commissioner , 52 T.C. 76 ( 1969 )


Nash v. Commissioner , 60 T.C. 503 ( 1973 )


S. H. Kress & Co. v. Commissioner , 40 T.C. 142 ( 1963 )


Hunt v. Commissioner , 37 T.C.M. 646 ( 1978 )