This opinion cited by 32 cases:

Smelley v. United States , 806 F. Supp. 932 ( 1992 )


Masters v. Commissioner , 243 F.2d 335 ( 1957 )


James Richard Bowden v. Commissioner of Internal Revenue , 234 F.2d 937 ( 1956 )


V. F. Bond and Audrey A. Bond v. F. Bond v. Commissioner of Internal Revenue , 232 F.2d 822 ( 1956 )


United States v. John L. Morrow , 537 F.2d 120 ( 1976 )


I. E. Doggett v. Commissioner of Internal Revenue , 275 F.2d 823 ( 1960 )


Sclafani v. Comm'r , 22 T.C.M. 1526 ( 1963 )


Rugare v. Commissioner , 51 T.C.M. 1250 ( 1986 )


Hershey v. Commissioner , 21 T.C.M. 1458 ( 1962 )


commissioner-of-internal-revenue-v-estate-of-harry-stoll-leyman-deceased , 344 F.2d 763 ( 1965 )


Purcell Co. v. MISSISSIPPI STATE TAX , 569 So. 2d 297 ( 1990 )


Sam Goldberg v. Commissioner of Internal Revenue, Sam Goldberg and Estate of Evelyn Goldberg, Sam Goldberg v. Commissioner of Internal Revenue , 239 F.2d 316 ( 1956 )


C. M. Mickler and Ethel G. Mickler v. John L. Fahs, Former Collector of Internal Revenue , 243 F.2d 515 ( 1957 )


Roenstad v. Commissioner , 24 T.C.M. 179 ( 1965 )


Sporck v. Commissioner , 37 T.C.M. 378 ( 1978 )


Kuntz v. Commissioner , 21 T.C.M. 536 ( 1962 )


Durovic v. Commissioner , 54 T.C. 1364 ( 1970 )


Estate of Craddock v. Commissioner , 27 T.C.M. 805 ( 1968 )


Upshaw v. Commissioner , 27 T.C.M. 593 ( 1968 )


Nigra v. Comm'r , 27 T.C.M. 1456 ( 1968 )