This opinion cited by 16 cases:

Birt E. Slater and Eleanor Slater v. Commissioner of Internal Revenue , 356 F.2d 668 ( 1966 )


Fred M. Waring and Virginia Waring v. Commissioner of Internal Revenue , 412 F.2d 800 ( 1969 )


Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal Revenue , 426 F.2d 1391 ( 1970 )


In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United States , 509 F.2d 1398 ( 1975 )


Sevier Terrace Realty Company v. Commissioner of Internal Revenue , 327 F.2d 999 ( 1964 )


broadview-lumber-co-inc-plaintiff-appellant-cross-appellee-v-united , 561 F.2d 698 ( 1977 )


Waring v. Commissioner , 27 T.C.M. 604 ( 1968 )


Louis F. Grill and Joan Myers Grill, and Joan Myers (Formerly Joan Selznick) v. The United States. Florence A. Selznick v. The United States , 303 F.2d 922 ( 1962 )


Scott McCormac and May McCormac v. The United States , 424 F.2d 607 ( 1970 )


McCarthy v. Commissioner , 22 T.C.M. 129 ( 1963 )


Estate of Hatchett v. Commissioner , 58 T.C.M. 801 ( 1989 )


Estate of Holmes v. Commissioner , 62 T.C.M. 839 ( 1991 )


Macdonald v. Comm'r , 55 T.C. 840 ( 1971 )


McShain v. Commissioner , 71 T.C. 998 ( 1979 )


Dorsey v. Commissioner , 49 T.C. 606 ( 1968 )


Prizant v. Commissioner , 30 T.C.M. 817 ( 1971 )