This opinion cited by 16 cases:
Ingalls v. Patterson , 158 F. Supp. 627 ( 1958 )
Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal Revenue , 332 F.2d 144 ( 1964 )
Fred W. Woodward and Elsie M. Woodward, F. R. Woodward and M. Jeanne Woodward v. Commissioner of Internal Revenue , 410 F.2d 313 ( 1969 )
Chester A. Usry, District Director of Internal Revenue v. Richard F. Price and May G. Price , 325 F.2d 657 ( 1963 )
Five Star Manufacturing Company v. Commissioner of Internal Revenue , 355 F.2d 724 ( 1966 )
Ellis Campbell, Jr., District Director of Internal Revenue v. Bert Fields and Alyne Fields , 229 F.2d 197 ( 1956 )
Kellner v. Commissioner , 45 T.C.M. 356 ( 1982 )
Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United States , 312 F.2d 785 ( 1963 )
Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue , 323 F.2d 913 ( 1963 )
Hahn v. Commissioner , 35 T.C.M. 509 ( 1976 )
Cruttenden v. Commissioner , 70 T.C. 191 ( 1978 )
Anderson-Tully Co. v. Commissioner , 48 T.C.M. 415 ( 1984 )
Ruoff v. Commissioner , 30 T.C. 204 ( 1958 )
Straub v. Granger , 143 F. Supp. 250 ( 1956 )
Morris v. Commissioner , 25 T.C.M. 1248 ( 1966 )
Estate of McCauley v. Commissioner , 24 T.C.M. 742 ( 1965 )