This opinion cited by 19 cases:

Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal Revenue , 255 F.2d 833 ( 1958 )


Curtis Company (Formerly Curtis Engineering Company) v. Commissioner of Internal Revenue , 232 F.2d 167 ( 1956 )


Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal Revenue , 242 F.2d 938 ( 1957 )


Lester Wm. Roth and Gertrude F. Roth v. Commissioner of Internal Revenue , 321 F.2d 607 ( 1963 )


Consolidated Naval Stores Company v. John L. Fahs, Collector of Internal Revenue in the State of Florida , 227 F.2d 923 ( 1955 )


John Factor v. Commissioner of Internal Revenue , 281 F.2d 100 ( 1960 )


John Nadalin and Mary Nadalin v. The United States , 364 F.2d 431 ( 1966 )


In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United States , 509 F.2d 1398 ( 1975 )


edward-pool-and-lottie-pool-edward-pool-lottie-pool-william-k-murphy , 251 F.2d 233 ( 1957 )


Ralph W. Simmers & Son, Inc. v. Commissioner , 27 T.C.M. 739 ( 1968 )


Desilu Productions, Inc. v. Commissioner , 24 T.C.M. 1695 ( 1965 )


Fabiani v. Commissioner , 32 T.C.M. 941 ( 1973 )


Burbank Liquidating Corp. v. Commissioner , 39 T.C. 999 ( 1963 )


Bistline v. United States , 145 F. Supp. 802 ( 1956 )


Casalina Corp. v. Commissioner , 60 T.C. 694 ( 1973 )


Herzog Bldg. Corp. v. Commissioner , 44 T.C. 694 ( 1965 )


Baris v. Commissioner , 24 T.C.M. 952 ( 1965 )


Ridgewood Land Co. v. Commissioner , 31 T.C.M. 39 ( 1972 )


Tunstead v. Commissioner , 32 T.C.M. 523 ( 1973 )