This opinion cited by 17 cases:

Penfield v. Davis , 105 F. Supp. 292 ( 1952 )


Lewis v. Commissioner of Internal Revenue , 176 F.2d 646 ( 1949 )


J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant , 366 F.2d 874 ( 1966 )


estate-of-moses-l-parshelsky-deceased-lawrence-a-baker-clarence-g , 303 F.2d 14 ( 1962 )


J. E. Smothers and Doris Smothers v. United States , 642 F.2d 894 ( 1981 )


pridemark-inc-formerly-prefab-homes-and-suppliers-inc-pridemark , 345 F.2d 35 ( 1965 )


jack-d-ringwalt-v-united-states-of-america-philip-l-liesche-and-ursula , 549 F.2d 89 ( 1977 )


Ringmaster, Inc. v. Commissioner , 21 T.C.M. 1024 ( 1962 )


Estate of Lammerts v. Commissioner , 54 T.C. 420 ( 1970 )


Pebble Springs Distilling Co. v. Commissioner , 23 T.C. 196 ( 1954 )


Gallagher v. Commissioner , 39 T.C. 144 ( 1962 )


Grubbs v. Commissioner , 39 T.C. 42 ( 1962 )


Morgan v. Commissioner , 33 T.C. 30 ( 1959 )


Prentis v. United States , 273 F. Supp. 460 ( 1967 )


Abegg v. Commissioner , 50 T.C. 145 ( 1968 )


American Bronze Corp. v. Commissioner , 64 T.C. 1111 ( 1975 )


Berghash v. Commissioner , 43 T.C. 743 ( 1965 )