This opinion cited by 24 cases:

C. Rogler Elliott and Martha Elliott v. United States , 431 F.2d 1149 ( 1970 )


United States v. Dresser Industries, Inc. , 324 F.2d 56 ( 1963 )


Lee Turzillo and Lucille Turzillo v. Commissioner of Internal Revenue , 346 F.2d 884 ( 1965 )


United States v. William D. Frazell and Martha T. Frazell , 335 F.2d 487 ( 1964 )


General Guaranty Mortgage Co., Inc. v. Laurie W. Tomlinson, District Director of Internal Revenue , 335 F.2d 518 ( 1964 )


bankers-guarantee-title-trust-company-v-united-states-of-america , 418 F.2d 1084 ( 1969 )


Estate of Leon Israel, Jr., Barry W. Gray, and Audrey H. Israel v. Commissioner , 108 T.C. No. 13 ( 1997 )


George H. Tempel and Georgetta Tempel v. Commissioner , 136 T.C. 341 ( 2011 )


United States Freight Company and Subsidiaries v. The United States , 422 F.2d 887 ( 1970 )


Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake Farms , 324 F.2d 837 ( 1963 )


Crisp v. Commissioner , 32 T.C.M. 24 ( 1973 )


Tempel v. Comm'r , 136 T.C. 341 ( 2011 )


King Broadcasting Co. v. Commissioner , 48 T.C. 542 ( 1967 )


Kathman v. Commissioner , 50 T.C. 125 ( 1968 )


Realty Loan Corp. v. Commissioner , 54 T.C. 1083 ( 1970 )


First Pennsylvania Banking & Trust Co. v. Commissioner , 56 T.C. 677 ( 1971 )


Foote v. Commissioner , 81 T.C. 930 ( 1983 )


Michot v. Commissioner , 43 T.C.M. 792 ( 1982 )


Herrick v. Commissioner , 47 T.C.M. 1550 ( 1984 )


Estate of Israel v. Commissioner , 108 T.C. 208 ( 1997 )