This opinion cited by 11 cases:

Philber Equipment Corporation v. Commissioner of Internal Revenue ( 1956 )


Commissioner of Internal Revenue v. Claire Louise Williams, Harold G. Williams v. Commissioner of Internal Revenue ( 1958 )


Ballard Burgher and Wife, Grace Dexter Burgher v. Ellis Campbell, Jr., Director of Internal Revenue ( 1957 )


Harry P. Gamble, Jr., and Gretchen B. Gamble, Husband and Wife v. Commissioner of Internal Revenue ( 1957 )


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


Suburban Realty Company v. United States ( 1980 )


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


Smith v. Commissioner ( 1963 )


Barrios v. Commissioner ( 1957 )


Stern v. United States ( 1958 )


Davidson v. Tomlinson ( 1958 )