This opinion cited by 15 cases:

United States v. Cecil Thompson, Cecil Thompson, Cross-Appellant v. United States of America, Cross-Appellee , 279 F.2d 165 ( 1960 )


Wesley O. Paddock v. United States , 280 F.2d 563 ( 1960 )


B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal Revenue , 264 F.2d 930 ( 1959 )


Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal Revenue , 230 F.2d 336 ( 1956 )


Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal Revenue , 251 F.2d 311 ( 1957 )


Schneider v. Kelm , 137 F. Supp. 871 ( 1956 )


JCAJ Invest., Inc. v. Commissioner , 38 T.C.M. 138 ( 1979 )


Cooley v. Comm'r , 87 T.C.M. 1025 ( 2004 )


Roenstad v. Commissioner , 24 T.C.M. 179 ( 1965 )


Hahn v. Commissioner , 32 T.C.M. 895 ( 1973 )


Cooper v. Commissioner , 48 T.C.M. 340 ( 1984 )


Bukowski v. United States , 136 F. Supp. 91 ( 1955 )


Toledano v. Commissioner , 22 T.C.M. 984 ( 1963 )


Rhodes v. Comm'r , 2006 Tax Ct. Summary LEXIS 165 ( 2006 )


Waller v. Commissioner , 61 T.C.M. 2486 ( 1991 )