This opinion cited by 21 cases:

Frelbro Corporation v. Commissioner of Internal Revenue , 315 F.2d 784 ( 1963 )


F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal Revenue , 238 F.2d 735 ( 1956 )


Alice v. Prokop and Harry W. Prokop. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Alice v. Prokop , 254 F.2d 544 ( 1958 )


United States v. Steven H. Toushin , 899 F.2d 617 ( 1990 )


Irving Sachs v. Commissioner of Internal Revenue , 277 F.2d 879 ( 1960 )


Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal Revenue , 352 F.2d 221 ( 1966 )


Qualley v. Commissioner , 35 T.C.M. 887 ( 1976 )


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


Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal Revenue , 368 F.2d 439 ( 1966 )


Sunstein v. Commissioner , 25 T.C.M. 247 ( 1966 )


sam-simon-v-commissioner-of-internal-revenue-albert-simon-v-commissioner , 248 F.2d 869 ( 1957 )


Blue Creek Coal, Inc. v. Commissioner , 48 T.C.M. 1504 ( 1984 )


Malicki v. Commissioner , 56 T.C.M. 814 ( 1988 )


Moore v. Commissioner , 36 T.C.M. 1103 ( 1977 )


Ball v. Commissioner , 44 T.C.M. 863 ( 1982 )


United States v. Stonehill , 420 F. Supp. 46 ( 1976 )


Rosenbaum v. Commissioner , 45 T.C.M. 825 ( 1983 )


Cockey v. Commissioner , 50 T.C.M. 372 ( 1985 )


Chanik v. Commissioner , 31 T.C.M. 851 ( 1972 )


Block v. Commissioner , 31 T.C.M. 579 ( 1972 )