This opinion cited by 19 cases:

Vivian Smith, Individually and the Estate of Benjamin Burnet Smith, Deceased, Vivian Smith, Independent v. Commissioner of Internal Revenue , 232 F.2d 142 ( 1956 )


mrs-nita-bergeron-deitz-individually-and-as-natural-tutrix-of-her-minor , 234 F.2d 327 ( 1956 )


Consolidated Naval Stores Company v. John L. Fahs, Collector of Internal Revenue in the State of Florida , 227 F.2d 923 ( 1955 )


Ballard Burgher and Wife, Grace Dexter Burgher v. Ellis Campbell, Jr., Director of Internal Revenue , 244 F.2d 863 ( 1957 )


Harry P. Gamble, Jr., and Gretchen B. Gamble, Husband and Wife v. Commissioner of Internal Revenue , 242 F.2d 586 ( 1957 )


Georgia-Pacific Corporation v. United States , 264 F.2d 161 ( 1959 )


Hancock v. Commissioner , 78 T.C.M. 569 ( 1999 )


David Taylor Enters. v. Comm'r , 89 T.C.M. 1369 ( 2005 )


Estate of Luke J. Barrios, Deceased and Sallie F. Barrios, Surviving Wife v. Commissioner of Internal Revenue , 265 F.2d 517 ( 1959 )


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


Max Lutz and Ruth Lutz v. Commissioner of Internal Revenue , 282 F.2d 614 ( 1960 )


Lazarus v. United States , 172 F. Supp. 421 ( 1959 )


Fred M. Archer and Evie B. Archer v. Commissioner of Internal Revenue , 227 F.2d 270 ( 1955 )


BIEDENHARN REALTY COMPANY, INC. v. United States , 356 F. Supp. 1331 ( 1973 )


Williford v. Commissioner , 64 T.C.M. 422 ( 1992 )


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


Longfellow v. Commissioner , 31 T.C. 11 ( 1958 )


Tabbi v. Commissioner , 70 T.C.M. 836 ( 1995 )


Parkside, Inc. v. Commissioner , 34 T.C.M. 54 ( 1975 )