This opinion cited by 14 cases:

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


West v. Continental Oil Co. , 194 F.2d 869 ( 1952 )


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


George A. Lambert and Chester A. Usry v. Jefferson Lake Sulphur Company, United States of America v. Jefferson Lake Sulphur Company , 236 F.2d 542 ( 1956 )


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


Benton v. Commissioner of Internal Revenue , 197 F.2d 745 ( 1952 )


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


G. W. Van Keppel Co. v. Commissioner , 19 T.C.M. 1253 ( 1960 )


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


Sanok v. Grimes , 294 Or. 684 ( 1983 )


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


Jahn v. Commissioner , 58 T.C. 452 ( 1972 )


Gem, Incorporated v. United States , 192 F. Supp. 841 ( 1961 )


Moore v. Campbell , 267 F. Supp. 126 ( 1967 )