This opinion cited by 11 cases:

Michael F. Hallabrin, Mildred Hallabrin, Clarence I. Steffey, Marjorie P. Steffey v. Commissioner of Internal Revenue , 325 F.2d 298 ( 1963 )


Erma M. Schrader v. Commissioner of Internal Revenue , 420 F.2d 443 ( 1970 )


Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal Revenue , 251 F.2d 311 ( 1957 )


Jack Showell and Dorothy Showell v. Commissioner of Internal Revenue , 254 F.2d 461 ( 1958 )


Electa Ruth Bennett, Etc. v. Commissioner of Internal Revenue, Electa Ruth Bennett, Etc., and Chester Bennett v. Commissioner of Internal Revenue , 245 F.2d 242 ( 1957 )


Mills v. Louisiana , 79 S. Ct. 980 ( 1959 )


Johnson v. Commissioner , 65 T.C.M. 2760 ( 1993 )


Hackett v. Commissioner , 29 T.C.M. 47 ( 1970 )


Payne v. Commissioner , 39 T.C.M. 435 ( 1979 )


Estate of McDaniel v. Commissioner , 20 T.C.M. 1551 ( 1961 )


Estate of Gary v. Commissioner , 35 T.C.M. 820 ( 1976 )