This opinion cited by 12 cases:

Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Sam E. Broadhead v. Commissioner of Internal Revenue , 254 F.2d 169 ( 1958 )


Robert Azevedo, Irene Kershaw, and Paul Kershaw, J. v. Commissioner of Internal Revenue , 246 F.2d 196 ( 1957 )


Jack Showell and Dorothy Showell v. Commissioner of Internal Revenue , 238 F.2d 148 ( 1956 )


Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal Revenue , 283 F.2d 675 ( 1960 )


Florence M. Barnes, and Barnes Theatre Ticket Service, Inc., an Illinois Corporation v. The Commissioner of Internal Revenue , 408 F.2d 65 ( 1969 )


Lambaiso v. Commissioner , 78 T.C.M. 593 ( 1999 )


Franklin v. Commissioner , 65 T.C.M. 2497 ( 1993 )


Whitten v. Commissioner , 40 T.C.M. 625 ( 1980 )


Webb v. Commissioner , 25 T.C.M. 454 ( 1966 )


Delsanter v. Commissioner , 28 T.C. 845 ( 1957 )


United States v. Kraljevich , 364 F. Supp. 2d 655 ( 2005 )