This opinion cited by 34 cases:
Vivian Smith, Individually and the Estate of Benjamin Burnet Smith, Deceased, Vivian Smith, Independent v. Commissioner of Internal Revenue , 232 F.2d 142 ( 1956 )
Julian E. Ross and Gertrude A. Ross v. Commissioner of Internal Revenue , 227 F.2d 265 ( 1955 )
Commissioner of Internal Revenue v. Claire Louise Williams, Harold G. Williams v. Commissioner of Internal Revenue , 256 F.2d 152 ( 1958 )
Harry P. Gamble, Jr., and Gretchen B. Gamble, Husband and Wife v. Commissioner of Internal Revenue , 242 F.2d 586 ( 1957 )
Suburban Realty Company v. United States , 615 F.2d 171 ( 1980 )
William M. Reese and Catholeen Reese v. Commissioner of Internal Revenue , 615 F.2d 226 ( 1980 )
Todd Tibbals and Helen A. Tibbals v. The United States , 362 F.2d 266 ( 1966 )
Robert E. Austin and Marian H. Austin v. Commissioner of Internal Revenue , 263 F.2d 460 ( 1959 )
William J. Miller and Elizabeth P. Miller v. The United States , 339 F.2d 661 ( 1965 )
John Nadalin and Mary Nadalin v. The United States , 364 F.2d 431 ( 1966 )
Boeing v. United States , 98 F. Supp. 581 ( 1951 )
Lazarus v. United States , 172 F. Supp. 421 ( 1959 )
Western and Southern Life Ins. Co. v. United States , 163 F. Supp. 827 ( 1958 )
Herwig v. United States , 105 F. Supp. 384 ( 1952 )
Pingel v. Comm'r , 2015 Tax Ct. Summary LEXIS 48 ( 2015 )
Joshua W. Pingel v. Commissioner , 2015 T.C. Summary Opinion 48 ( 2015 )
Fiore v. Commissioner , 39 T.C.M. 64 ( 1979 )
Meyers v. Commissioner , 30 T.C.M. 1154 ( 1971 )
Winfield v. Commissioner , 25 T.C.M. 305 ( 1966 )
Hollis v. United States , 121 F. Supp. 191 ( 1954 )
