This opinion cited by 11 cases:
Robert S. Gill, Individually and as of the Estate of Sarah Louise Gill, and Robert S. Gill v. United States , 258 F.2d 553 ( 1958 )
estate-of-john-iverson-v-commissioner-of-internal-revenue-mardrid-reite , 255 F.2d 1 ( 1958 )
william-h-goodrich-and-llelven-goodrich-v-commissioner-of-internal , 243 F.2d 686 ( 1957 )
Advance Truck Company, a Corporation v. Commissioner of Internal Revenue , 262 F.2d 388 ( 1958 )
George D. Prather and Mable E. Prather v. Commissioner of Internal Revenue , 322 F.2d 931 ( 1963 )
Krauss v. Dept. of Rev. , 4 Or. Tax 43 ( 1970 )
Sicard v. Commissioner , 71 T.C.M. 2725 ( 1996 )
Wilkinson-Beane, Inc. v. Commissioner , 28 T.C.M. 450 ( 1969 )
Allenberg International Cotton Co. v. Commissioner , 31 T.C.M. 757 ( 1972 )
Pursell v. Commissioner , 38 T.C. 263 ( 1962 )
Perelman v. Commissioner , 41 T.C. 234 ( 1963 )