This opinion cited by 43 cases:

Los Angeles Extension Company v. United States of America, Security First National Bank v. United States , 315 F.2d 1 ( 1963 )


Clement L. Hirsch v. Commissioner of Internal Revenue , 315 F.2d 731 ( 1963 )


Podd v. Commissioner , 75 T.C.M. 2575 ( 1998 )


John Manocchio v. Commissioner of Internal Revenue , 710 F.2d 1400 ( 1983 )


adolph-b-canelo-iii-and-sally-m-canelo-v-commissioner-of-internal , 447 F.2d 484 ( 1971 )


Milan, Miller, Berger, Brody & Miller, PC v. United States , 679 F. Supp. 692 ( 1988 )


Brenner v. Commissioner , 26 T.C.M. 1210 ( 1967 )


Snyder v. Commissioner , 34 T.C.M. 965 ( 1975 )


Badell v. Commissioner , 80 T.C.M. 422 ( 2000 )


Merritt v. Comm'r , 85 T.C.M. 1550 ( 2003 )


Hopkins v. Comm'r , 89 T.C.M. 844 ( 2005 )


Grimaldi v. Commissioner , 22 T.C.M. 739 ( 1963 )


Girard v. Commissioner , 68 T.C.M. 1148 ( 1994 )


Lysek v. Commissioner , 34 T.C.M. 1267 ( 1975 )


Canelo v. Commissioner , 53 T.C. 217 ( 1969 )


Cherubini v. Commissioner , 37 T.C.M. 1853 ( 1978 )


Kelsey v. Commissioner , 27 T.C.M. 337 ( 1968 )


Glenn v. Commissioner , 29 T.C.M. 833 ( 1970 )


MARTIN v. COMMISSIONER , 72 T.C.M. 1211 ( 1996 )


M. J. Laputka & Sons, Inc. v. Commissioner , 43 T.C.M. 177 ( 1981 )