This opinion cited by 9 cases:

James E. Austin and Elizabeth G. Austin v. Commissioner of Internal Revenue , 298 F.2d 583 ( 1962 )


Lanigan Storage & Van Company, Inc. v. United States , 389 F.2d 337 ( 1968 )


Dann Lee Duncan & Kathrine Gay Duncan v. Commissioner , 2018 T.C. Memo. 190 ( 2018 )


United States v. Genevieve E. Frankel, of the Estate of Samuel F. Frankel, Deceased, and Genevieve E. Frankel , 302 F.2d 666 ( 1962 )


Mose Duberstein and Sylvia Duberstein, Husband and Wife v. Commissioner of Internal Revenue , 283 F.2d 949 ( 1960 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )


Estate of Lang v. Commissioner , 64 T.C. 404 ( 1975 )


Hunley v. Commissioner , 25 T.C.M. 355 ( 1966 )


Wentz v. Commissioner , 105 T.C. 1 ( 1995 )