This opinion cited by 153 cases:

Thomas Worcester v. Commissioner of Internal Revenue , 370 F.2d 713 ( 1966 )


United States v. Clarence J. Prince , 348 F.2d 746 ( 1965 )


Payne v. CIR ( 2000 )


B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal Revenue , 264 F.2d 930 ( 1959 )


John Gatling v. Commissioner of Internal Revenue , 286 F.2d 139 ( 1961 )


Jerry S. Payne v. Commissioner of Internal Revenue , 224 F.3d 415 ( 2000 )


John F. Kurnick and Celia Kurnick v. Commissioner of Internal Revenue , 232 F.2d 678 ( 1956 )


Clarence D. Hawkins v. Commissioner of Internal Revenue , 234 F.2d 359 ( 1956 )


Sanford S. Zack v. Commissioner of Internal Revenue , 692 F.2d 28 ( 1982 )


United States v. Bayard Edward Ryan , 320 F.2d 500 ( 1963 )


Tully v. Foster v. Commissioner of Internal Revenue , 487 F.2d 902 ( 1973 )


william-r-jackson-v-commissioner-of-internal-revenue-william-r-and , 380 F.2d 661 ( 1967 )


Clarence J. Reherman and Helen S. Reherman v. Commissioner of Internal Revenue , 240 F.2d 953 ( 1957 )


raymond-a-and-joan-biggs-v-commissioner-of-internal-revenue-raymond-a , 440 F.2d 1 ( 1971 )


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


Gene O. Clark and Faye Clark v. Commissioner of Internal Revenue , 266 F.2d 698 ( 1959 )


R. C. Granquist, District Director of Internal Revenue v. Squire Earl Harvey , 258 F.2d 599 ( 1958 )


Eugene E. Tehan and Charlotte Tehan v. Commissioner of Internal Revenue , 295 F.2d 895 ( 1961 )


Harry and Eugenia Gromacki v. Commissioner of Internal Revenue, (Two Cases). Harry Gromacki v. Commissioner of Internal Revenue, (Two Cases) , 361 F.2d 727 ( 1966 )


Harrison L. Putman and Rilla B. Ripley, Administratrix of the Estate of Goldie A. Putman, Deceased v. United States , 301 F.2d 751 ( 1962 )