This opinion cited by 11 cases:

Larrye Sitnick and Benjamin Meyers v. United States , 367 F.2d 282 ( 1966 )


John and Betty MacGuire v. Commissioner of Internal Revenue , 450 F.2d 1239 ( 1971 )


Anthony v. Donisi and Janet L. Donisi v. Commissioner of Internal Revenue , 405 F.2d 481 ( 1968 )


F. W. Drybrough v. Commissioner of Internal Revenue , 376 F.2d 350 ( 1967 )


estate-of-mike-mercure-deceased-v-commissioner-of-internal-revenue-two , 448 F.2d 922 ( 1971 )


Douglas v. Commissioner , 39 T.C.M. 1190 ( 1980 )


Giddio v. Commissioner , 54 T.C. 1530 ( 1970 )


Pascarelli v. Commissioner , 55 T.C. 1082 ( 1971 )


Lee v. Thompson , 452 F. Supp. 165 ( 1977 )


Denison v. Commissioner , 47 T.C.M. 1695 ( 1984 )


Williams v. Commissioner , 25 T.C.M. 767 ( 1966 )