This opinion cited by 12 cases:

Commissioner of Internal Revenue v. Morton Liftin and Sylvia Liftin , 317 F.2d 234 ( 1963 )


J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )


Estate of Norman D. Weeden, Deceased, William F. Weeden v. Commissioner of Internal Revenue , 685 F.2d 1160 ( 1982 )


Warren Jones Company v. Commissioner of Internal Revenue , 524 F.2d 788 ( 1975 )


Development Corporation of America, Inc. v. United Bonding Insurance Company , 413 F.2d 823 ( 1969 )


william-a-ehlers-and-william-a-ehlers-of-the-estate-of-margaret-c , 382 F.2d 58 ( 1967 )


Estate of O'Leary v. Commissioner , 51 T.C.M. 1073 ( 1986 )


Biggs v. Commissioner , 27 T.C.M. 1177 ( 1968 )


Riss v. Commissioner , 24 T.C.M. 1020 ( 1965 )


Grinsten v. Commissioner , 23 T.C.M. 390 ( 1964 )


Underhill v. Commissioner , 45 T.C. 489 ( 1966 )


Schneider v. Commissioner , 65 T.C. 18 ( 1975 )