This opinion cited by 12 cases:

Ingalls v. Patterson , 158 F. Supp. 627 ( 1958 )


George D. Patterson, District Director of Internal Revenue v. J. C. Thomas and Martha Thomas , 289 F.2d 108 ( 1961 )


Earl v. Whitwell and Cecil Whitwell v. Commissioner of Internal Revenue , 257 F.2d 548 ( 1958 )


Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal Revenue , 332 F.2d 144 ( 1964 )


Ralph F. Howell v. Union Producing Company , 392 F.2d 95 ( 1968 )


Chester A. Usry, District Director of Internal Revenue v. Richard F. Price and May G. Price , 325 F.2d 657 ( 1963 )


Southern Natural Gas Company v. The United States , 412 F.2d 1222 ( 1969 )


Five Star Manufacturing Company v. Commissioner of Internal Revenue , 355 F.2d 724 ( 1966 )


Whelan v. Manziel , 314 S.W.2d 126 ( 1958 )


Anderson-Tully Co. v. Commissioner , 48 T.C.M. 415 ( 1984 )


Ruoff v. Commissioner , 30 T.C. 204 ( 1958 )


Morris v. Commissioner , 25 T.C.M. 1248 ( 1966 )