This opinion cited by 22 cases:
John S. Lucas Et Ux. v. Commissioner of Internal Revenue , 388 F.2d 472 ( 1967 )
Shelby Owens and Dorothy H. Owens, Husband and Wife v. Commissioner of Internal Revenue , 273 F.2d 251 ( 1959 )
Jane K. Nickell, Now Jane K. Johnson by Marriage, and Joan D. Kincaid v. Commissioner of Internal Revenue , 831 F.2d 1265 ( 1987 )
Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal Revenue , 332 F.2d 144 ( 1964 )
Daniel S. W. Kelly v. Commissioner of Internal Revenue , 228 F.2d 512 ( 1956 )
earl-a-brown-jr-and-betty-galt-brown-v-united-states-of-america-earl , 890 F.2d 1329 ( 1989 )
Kellner v. Commissioner , 45 T.C.M. 356 ( 1982 )
Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United States , 312 F.2d 785 ( 1963 )
Nell W. Carson v. The United States , 317 F.2d 370 ( 1963 )
Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue , 323 F.2d 913 ( 1963 )
Scheefer v. Commissioner , 25 T.C.M. 474 ( 1966 )
Morgan v. Commissioner , 37 T.C. 31 ( 1961 )
Cruttenden v. Commissioner , 70 T.C. 191 ( 1978 )
Gilmore v. United States , 245 F. Supp. 383 ( 1965 )
Bourg v. Commissioner , 20 T.C.M. 425 ( 1961 )
Steckel v. Commissioner , 26 T.C. 600 ( 1956 )
Grabien v. Commissioner , 48 T.C. 750 ( 1967 )
Madden v. Commissioner , 57 T.C. 513 ( 1972 )
Estate of Davis v. Commissioner , 79 T.C. 503 ( 1982 )
Holmes Enterprises, Inc. v. Commissioner , 69 T.C. 114 ( 1977 )
