This opinion cited by 15 cases:

W. H. Neil and Aileen W. Neil v. Commissioner of Internal Revenue , 269 F.2d 563 ( 1959 )


Anthony J. Foyt, Jr., and Lucy A. Foyt v. United States of America, Ann W. Childs, Etc. v. United States , 561 F.2d 599 ( 1977 )


State National Bank of El Paso, Trustee for Lee Moor Children's Home v. United States , 509 F.2d 832 ( 1975 )


Ellis Campbell, Jr., District Director of Internal Revenue v. David Fasken and Inez G. Fasken , 267 F.2d 792 ( 1959 )


West v. Kerr-McGee Corp. , 586 F. Supp. 493 ( 1984 )


Taylor v. Getty Oil Co. , 637 F. Supp. 886 ( 1986 )


Baughn v. Commissioner , 28 T.C.M. 1447 ( 1969 )


Wheeler v. Commissioner , 37 T.C.M. 883 ( 1978 )


Mayhew v. Commissioner , 63 T.C.M. 1984 ( 1992 )


Kaufman's, Inc. v. Commissioner , 28 T.C. 1179 ( 1957 )


Fishback v. United States , 215 F. Supp. 621 ( 1963 )


Walsh Construction Company v. Church , 247 F. Supp. 808 ( 1965 )


Frazell v. United States , 213 F. Supp. 457 ( 1963 )


Boone v. United States , 374 F. Supp. 115 ( 1973 )


Oblinger v. Commissioner , 100 T.C. 114 ( 1993 )