This opinion cited by 27 cases:
Ingalls v. Patterson , 158 F. Supp. 627 ( 1958 )
Joseph Lewis v. Commissioner of Internal Revenue , 253 F.2d 821 ( 1958 )
Richard C. Richardson v. Commissioner of Internal Revenue , 234 F.2d 248 ( 1956 )
Walter E. Ditmars and Jennie J. Ditmars v. Commissioner of Internal Revenue , 302 F.2d 481 ( 1962 )
Shelby Owens and Dorothy H. Owens, Husband and Wife v. Commissioner of Internal Revenue , 273 F.2d 251 ( 1959 )
Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal Revenue , 321 F.2d 925 ( 1963 )
Miller v. Commissioner , 41 T.C.M. 714 ( 1981 )
Donohue v. Commissioner , 25 T.C.M. 788 ( 1966 )
S. B. Tressler v. Commissioner of Internal Revenue , 228 F.2d 356 ( 1955 )
Thomas Crawley Davis and Grace Ethel Davis v. United States , 287 F.2d 168 ( 1961 )
United States v. Gilmore , 83 S. Ct. 623 ( 1963 )
United States v. Patrick , 83 S. Ct. 618 ( 1963 )
Knowles v. United States , 182 F. Supp. 150 ( 1960 )
Patrick v. United States , 186 F. Supp. 48 ( 1960 )
Johnson v. Commissioner , 30 T.C.M. 580 ( 1971 )
Van Orman v. Commissioner , 27 T.C.M. 1440 ( 1968 )
Eblen v. Commissioner , 44 T.C.M. 706 ( 1982 )
Oxford v. Commissioner , 32 T.C.M. 1321 ( 1973 )
Cox v. Commissioner , 42 T.C.M. 1229 ( 1981 )
Estate of Buder v. Commissioner , 22 T.C.M. 300 ( 1963 )