This opinion cited by 10 cases:

Commissioner of IRS v. Estate of Travis L. Sanders , 834 F.3d 1269 ( 2016 )


Joseph F. Niki and Michiko T. Niki v. United States , 484 F.2d 95 ( 1973 )


Nold v. Commissioner , 26 T.C.M. 802 ( 1967 )


Frank S. Scott, Jr. v. The United States. Alvin C. Warnick and Barbara W. Warnick v. The United States , 432 F.2d 1388 ( 1970 )


Nahacky v. Commissioner , 26 T.C.M. 572 ( 1967 )


Estate of Roodner v. Commissioner , 64 T.C. 680 ( 1975 )


Benfer v. Commissioner , 45 T.C. 277 ( 1965 )


Boyd v. Commissioner , 46 T.C. 252 ( 1966 )


Adams v. Commissioner , 46 T.C. 352 ( 1966 )


Allen v. Commissioner , 27 T.C.M. 1082 ( 1968 )