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 )