This opinion cited by 18 cases:

c-walter-rybacki-v-joseph-j-conley-district-director-of-internal , 340 F.2d 944 ( 1965 )


E. N. Funkhouser and Estate of Nellie S. Funkhouser, Deceased, E. N. Funkhouser v. Commissioner of Internal Revenue , 375 F.2d 1 ( 1967 )


Philip J. McGowan and Lorraine McGowan v. United States , 277 F.2d 613 ( 1960 )


United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, Deceased , 331 F.2d 943 ( 1964 )


United States v. William L. Haggart and Marjorie Haggart , 410 F.2d 449 ( 1969 )


Patty R. Smith v. United States , 460 F.2d 1005 ( 1972 )


Estate of Stefanowski v. Commissioner , 63 T.C. 386 ( 1974 )


Edwards v. Commissioner , 57 T.C.M. 1217 ( 1989 )


Bolden v. Commissioner , 39 T.C. 829 ( 1963 )


Schlegel v. Commissioner , 46 T.C. 706 ( 1966 )


Gittens v. Commissioner , 49 T.C. 419 ( 1968 )


Clarke v. Commissioner , 54 T.C. 1679 ( 1970 )


Houg v. Commissioner , 54 T.C. 792 ( 1970 )


Richards v. Commissioner , 57 T.C. 278 ( 1971 )


Gegax v. Commissioner , 73 T.C. 329 ( 1979 )


McGowan v. United States , 175 F. Supp. 364 ( 1959 )


Tedeschi v. Commissioner , 25 T.C.M. 1205 ( 1966 )


Vidrine v. Commissioner , 66 T.C.M. 123 ( 1993 )