This opinion cited by 14 cases:

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


Robert Whitehead and Clay J. Whitehead v. United States , 555 F.2d 1290 ( 1977 )


Louis Rabiner and Lena Rabiner, Husband and Wife v. Ernest W. Bacon, Director of Internal Revenue , 373 F.2d 537 ( 1967 )


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


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


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


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


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


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


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


Lawton v. Commissioner , 33 T.C. 47 ( 1959 )


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


Filgo v. United States , 387 F. Supp. 1300 ( 1974 )


Albritton v. Commissioner , 20 T.C.M. 1537 ( 1961 )