This opinion cited by 109 cases:

William A. George v. Commissioner of Internal Revenue , 338 F.2d 221 ( 1964 )


Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue , 781 F.2d 1566 ( 1986 )


David H. Schultz and Bessie Schultz v. Commissioner of Internal Revenue , 278 F.2d 927 ( 1960 )


Amen and Rose Wardy v. Commissioner of Internal Revenue , 396 F.2d 792 ( 1968 )


L. O. Crosby, Jr., and Dorothy H. Crosby v. United States , 414 F.2d 822 ( 1969 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Styron v. Commissioner , 52 T.C.M. 1373 ( 1987 )


Smith v. Commissioner , 66 T.C.M. 973 ( 1993 )


Mladinich v. Commissioner , 28 T.C.M. 926 ( 1969 )


Gallucci v. Commissioner , 64 T.C.M. 347 ( 1992 )


Morris v. Commissioner , 60 T.C.M. 1218 ( 1990 )


United States v. Rexach , 331 F. Supp. 524 ( 1971 )


Melinder v. United States , 281 F. Supp. 451 ( 1968 )


Fatter v. Usry , 269 F. Supp. 582 ( 1967 )


Maciel v. Comm'r , 87 T.C.M. 881 ( 2004 )


Slayback v. Commissioner , 59 T.C.M. 442 ( 1990 )


Selig v. Commissioner , 27 T.C.M. 522 ( 1968 )


Hulbert v. Comm'r , 32 T.C.M. 1024 ( 1973 )


Fisher v. Commissioner , 55 T.C.M. 585 ( 1988 )


Garza v. Comm'r , 113 T.C.M. 1023 ( 2017 )