This opinion cited by 13 cases:
Irving Sachs v. Commissioner of Internal Revenue , 277 F.2d 879 ( 1960 )
Helvering v. A. L. Killian Co. , 128 F.2d 433 ( 1942 )
Birmingham v. Bartels , 157 F.2d 295 ( 1947 )
estate-of-craig-r-sheaffer-deceased-walter-a-sheaffer-ii-and-john-d , 313 F.2d 738 ( 1963 )
James T. Sinyard Monique T. Sinyard v. Commissioner of Internal Revenue , 268 F.3d 756 ( 2001 )
Yelencsics v. Commissioner , 74 T.C. 1513 ( 1980 )
Estate of De Niro v. Commissioner , 44 T.C.M. 981 ( 1982 )
Bernstein v. Commissioner , 19 T.C.M. 1569 ( 1960 )
Silverstein v. Commissioner , 36 T.C. 438 ( 1961 )
Cox v. Commissioner , 56 T.C. 1270 ( 1971 )
Huff v. Commissioner , 80 T.C. 804 ( 1983 )
Schwartz v. Commissioner , 69 T.C. 877 ( 1978 )
Kubik v. Commissioner , 33 T.C.M. 302 ( 1974 )
