This opinion cited by 22 cases:

Ramon M. Greenberg v. Commissioner of Internal Revenue , 367 F.2d 663 ( 1966 )


Ephraim Cross and Mary Cross v. United States , 336 F.2d 431 ( 1964 )


Schultz v. Commissioner , 23 T.C.M. 1372 ( 1964 )


John C. Martin, Jr., and Peri S. Martin v. Commissioner of Internal Revenue , 363 F.2d 35 ( 1966 )


Louis H. Rombach and Ann M. Rombach v. The United States , 440 F.2d 1356 ( 1971 )


Huene v. United States , 247 F. Supp. 564 ( 1965 )


Glasgow v. Commissioner , 31 T.C.M. 310 ( 1972 )


Gates v. Commissioner , 36 T.C.M. 970 ( 1977 )


Fleischer v. Commissioner , 26 T.C.M. 422 ( 1967 )


Kendrick v. Commissioner , 26 T.C.M. 339 ( 1967 )


Tyne v. Commissioner , 29 T.C.M. 1398 ( 1970 )


Kilgannon v. Commissioner , 24 T.C.M. 619 ( 1965 )


Berry v. Commissioner , 30 T.C.M. 465 ( 1971 )


Helms v. Commissioner , 27 T.C.M. 1020 ( 1968 )


Lund v. Commissioner , 46 T.C. 321 ( 1966 )


McCarter v. Commissioner , 28 T.C.M. 361 ( 1969 )


Baker v. Commissioner , 51 T.C. 243 ( 1968 )


Bodley v. Commissioner , 56 T.C. 1357 ( 1971 )


Shaw v. Commissioner , 28 T.C.M. 626 ( 1969 )


Jones v. Commissioner , 29 T.C.M. 866 ( 1970 )