This opinion cited by 11 cases:

Philber Equipment Corporation v. Commissioner of Internal Revenue , 237 F.2d 129 ( 1956 )


Commissioner of Internal Revenue v. Claire Louise Williams, Harold G. Williams v. Commissioner of Internal Revenue , 256 F.2d 152 ( 1958 )


Ballard Burgher and Wife, Grace Dexter Burgher v. Ellis Campbell, Jr., Director of Internal Revenue , 244 F.2d 863 ( 1957 )


Harry P. Gamble, Jr., and Gretchen B. Gamble, Husband and Wife v. Commissioner of Internal Revenue , 242 F.2d 586 ( 1957 )


Estate of Luke J. Barrios, Deceased and Sallie F. Barrios, Surviving Wife v. Commissioner of Internal Revenue , 265 F.2d 517 ( 1959 )


Suburban Realty Company v. United States , 615 F.2d 171 ( 1980 )


United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, Deceased , 417 F.2d 905 ( 1969 )


Smith v. Commissioner , 22 T.C.M. 1146 ( 1963 )


Barrios v. Commissioner , 29 T.C. 378 ( 1957 )


Stern v. United States , 164 F. Supp. 847 ( 1958 )


Davidson v. Tomlinson , 165 F. Supp. 455 ( 1958 )