This opinion cited by 9 cases:
Commissioner of Internal Revenue v. Kenneth W. Daehler and Mary Daehler, His Wife , 281 F.2d 823 ( 1960 )
Alabama-Georgia Syrup Co. v. Commissioner , 36 T.C. 747 ( 1961 )
Cooley v. Commissioner , 52 T.C.M. 411 ( 1986 )
Kobernat v. Commissioner , 31 T.C.M. 593 ( 1972 )
Williams v. Commissioner , 64 T.C. 1085 ( 1975 )
Bailey v. Commissioner , 41 T.C. 663 ( 1964 )
Conner v. United States , 303 F. Supp. 1187 ( 1969 )
Wentz v. Commissioner , 105 T.C. 1 ( 1995 )
Shotts v. Commissioner , 60 T.C.M. 1480 ( 1990 )