This opinion cited by 18 cases:

Commissioner of Internal Revenue v. John P. And Eleanor Murdoch. Henrietta O. Murdoch v. Commissioner of Internal Revenue , 318 F.2d 414 ( 1963 )


sidney-messer-transferee-in-no-18731-nat-malamuth-transferee-in-no , 438 F.2d 774 ( 1971 )


Canal-Randolph Corporation v. United States , 568 F.2d 28 ( 1977 )


Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue , 323 F.2d 913 ( 1963 )


Theodore Morse and Claire Morse v. The United States , 371 F.2d 474 ( 1967 )


united-states-v-fred-c-wernentin-esther-wernentin-robert-j-jester-and , 354 F.2d 757 ( 1965 )


Estate of Scharf v. Commissioner , 38 T.C. 15 ( 1962 )


Putchat v. Commissioner , 52 T.C. 470 ( 1969 )


Colombo v. Commissioner , 34 T.C.M. 733 ( 1975 )


Messer v. Commissioner , 52 T.C. 440 ( 1969 )


Seay v. Commissioner , 58 T.C. 32 ( 1972 )


Yates Industries, Inc. v. Commissioner , 58 T.C. 961 ( 1972 )


Estate of Taracido v. Commissioner , 72 T.C. 1014 ( 1979 )


Bresler v. Commissioner , 65 T.C. 182 ( 1975 )


Republic Automotive Parts, Inc. v. Commissioner , 68 T.C. 822 ( 1977 )


Amherst Coal Company v. United States , 295 F. Supp. 421 ( 1969 )


O'Connell v. Commissioner , 41 T.C.M. 730 ( 1981 )


Greene v. Commissioner , 47 T.C.M. 190 ( 1983 )