This opinion cited by 22 cases:

Charles A. Linehan v. Commissioner of Internal Revenue , 297 F.2d 276 ( 1961 )


royalton-stone-corporation-frontier-stone-products-inc-holman-oconnor , 379 F.2d 298 ( 1967 )


William Louis Albritton v. Commissioner of Internal Revenue , 248 F.2d 49 ( 1957 )


W. W. Oliver, Sr., Individually and as Administrator of the Estate of Alice M. Oliver v. United States , 408 F.2d 769 ( 1969 )


Earl Vest and Fay Vest, Petitioners-Appellees-Cross v. Commissioner of Internal Revenue, Respondent-Appellant-Cross , 481 F.2d 238 ( 1973 )


Walter R. Laudenslager and Marguerite Laudenslager v. Commissioner of Internal Revenue , 305 F.2d 686 ( 1962 )


Reagan v. Commissioner , 32 T.C.M. 1255 ( 1973 )


Puckett v. Commissioner , 23 T.C.M. 238 ( 1964 )


Wood v. Commissioner , 27 T.C.M. 871 ( 1968 )


Louis L. Gowans and Helen T. Gowans, Husband and Wife v. Commissioner of Internal Revenue , 246 F.2d 448 ( 1957 )


Ralph S. Gitzinger and Loretta C. Gitzinger v. United States , 404 F.2d 191 ( 1968 )


Del Freund and Maryetta Freund v. United States , 367 F.2d 776 ( 1966 )


united-states-v-erminio-giustina-and-irene-o-giustina-united-states-of , 313 F.2d 710 ( 1963 )


melvin-l-hair-and-esther-hair-his-wife-v-commissioner-of-internal , 396 F.2d 6 ( 1968 )


Hair v. Commissioner , 26 T.C.M. 127 ( 1967 )


Johnson v. Commissioner , 22 T.C.M. 1682 ( 1963 )


Ima Mines Corp. v. Commissioner , 32 T.C. 1360 ( 1959 )


Collins v. Commissioner , 56 T.C. 1074 ( 1971 )


Rose v. Commissioner , 56 T.C. 185 ( 1971 )


Lesher v. Commissioner , 73 T.C. 340 ( 1979 )