This opinion cited by 17 cases:

Gus Rinehart and Haydee Rinehart v. The United States of America , 429 F.2d 1286 ( 1970 )


Garlock, Inc. v. Commissioner of Internal Revenue , 489 F.2d 197 ( 1973 )


Jules Samann v. Commissioner of Internal Revenue , 313 F.2d 461 ( 1963 )


Metropolitan Life Insurance Company v. The United States , 375 F.2d 835 ( 1967 )


Meade A. Carpenter, Jr. v. United States , 495 F.2d 175 ( 1974 )


United States v. Woodmansee , 388 F. Supp. 36 ( 1975 )


Easson v. Commissioner , 33 T.C. 963 ( 1960 )


Dalan v. Commissioner , 55 T.C.M. 370 ( 1988 )


Henningsen v. Commissioner , 26 T.C. 528 ( 1956 )


Simenon v. Commissioner , 44 T.C. 820 ( 1965 )


Adams v. Commissioner , 46 T.C. 352 ( 1966 )


Budhwani v. Commissioner , 70 T.C. 287 ( 1978 )


Estate of Petschek v. Commissioner , 81 T.C. 260 ( 1983 )


AMP, INC. v. United States , 492 F. Supp. 27 ( 1979 )


Brittingham v. Commissioner , 66 T.C. 373 ( 1976 )


Furstenberg v. Commissioner , 83 T.C. 755 ( 1984 )


Mariani Frozen Foods, Inc. v. Commissioner , 81 T.C. 448 ( 1983 )