This opinion cited by 21 cases:

Waterman Steamship Corporation v. United States , 203 F. Supp. 915 ( 1962 )


Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal Revenue , 255 F.2d 833 ( 1958 )


Alabama Mineral Land Company v. Commissioner of Internal Revenue , 250 F.2d 870 ( 1957 )


United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, Deceased , 417 F.2d 905 ( 1969 )


united-states-of-america-for-the-use-and-benefit-of-general-electric , 646 F.2d 1037 ( 1981 )


Estate of E. J. Van Heusden, Deceased Transferee v. Commissioner of Internal Revenue , 369 F.2d 119 ( 1966 )


Miller v. Commissioner , 21 T.C.M. 1070 ( 1962 )


Boyd Gudgel and Geraldine Gudgel v. Commissioner of Internal Revenue , 273 F.2d 206 ( 1959 )


John Nadalin and Mary Nadalin v. The United States , 364 F.2d 431 ( 1966 )


Houston Endowment, Inc. v. United States , 606 F.2d 77 ( 1979 )


george-d-patterson-district-director-of-internal-revenue-v-w-a , 302 F.2d 289 ( 1962 )


Kruse v. Commission , 3 Or. Tax 80 ( 1967 )


Harry G. W. Voss and Mildred J. Voss v. United States , 329 F.2d 164 ( 1964 )


Stern v. United States , 164 F. Supp. 847 ( 1958 )


Estate of Kirschenmann , 24 T.C.M. 1759 ( 1965 )


Babin v. Commissioner , 21 T.C.M. 979 ( 1962 )


Evans v. Comm'r , 111 T.C.M. 1025 ( 2016 )


Riley v. Commissioner , 37 T.C. 932 ( 1962 )


Barrios v. Commissioner , 29 T.C. 378 ( 1957 )


Frankenstein v. Commissioner , 31 T.C. 431 ( 1958 )