This opinion cited by 16 cases:

United States v. Felix Benitez Rexach , 482 F.2d 10 ( 1973 )


Asphalt Industries, Inc. v. Commissioner of Internal Revenue , 384 F.2d 229 ( 1967 )


Harold G. Steiner and Ollie Mae Steiner v. Commissioner of Internal Revenue , 350 F.2d 217 ( 1965 )


Robert F. Zeddies v. Commissioner of Internal Revenue , 264 F.2d 120 ( 1959 )


United States v. Jordan M. Scher , 476 F.2d 319 ( 1973 )


United States v. Walter A. Lisowski , 504 F.2d 1268 ( 1974 )


Padgett Coventry Price v. Comm'r , 87 T.C.M. 1239 ( 2004 )


Gruber v. Commissioner , 69 T.C.M. 2718 ( 1995 )


United States v. Harry E. Claiborne , 765 F.2d 784 ( 1985 )


Sneed v. Commissioner , 43 T.C.M. 1325 ( 1982 )


C.B.C. Super Markets, Inc. v. Commissioner , 54 T.C. 882 ( 1970 )


Ratner v. Commissioner , 42 T.C.M. 251 ( 1981 )


Nicholas v. Commissioner , 70 T.C. 1057 ( 1978 )


Stoltzfus v. United States , 264 F. Supp. 824 ( 1967 )


Chin v. Commissioner , 67 T.C.M. 2140 ( 1994 )


Estate of O'Brien v. Commissioner , 37 T.C.M. 799 ( 1978 )