This opinion cited by 13 cases:

United States v. John William Gotcher Et Ux. , 401 F.2d 118 ( 1968 )


Nicholas M. Blassie and Clara Blassie v. Commissioner of Internal Revenue , 394 F.2d 628 ( 1968 )


david-j-greisen-by-and-through-his-father-and-natural-guardian-ronald-e , 831 F.2d 916 ( 1987 )


Esposito v. Commissioner , 29 T.C.M. 1389 ( 1970 )


Barr v. Commissioner , 51 T.C. 693 ( 1969 )


Nofelco Realty Corp. v. United States , 521 F. Supp. 458 ( 1981 )


Brown v. Meyer , 787 S.W.2d 42 ( 1990 )


Hagar v. Commissioner , 43 T.C. 468 ( 1965 )


Lilly v. Commissioner , 45 T.C. 168 ( 1965 )


Sims v. Commissioner , 72 T.C. 996 ( 1979 )


Connelly v. Commissioner , 82 T.C. 608 ( 1984 )


Osborne v. Commissioner , 69 T.C.M. 1895 ( 1995 )


Kelley v. Commissioner , 24 T.C.M. 1432 ( 1965 )