This opinion cited by 13 cases:
Henry C. Minchin v. Commissioner of Internal Revenue , 335 F.2d 30 ( 1964 )
William K. Carpenter and Frances K. Carpenter v. Commissioner of Internal Revenue , 322 F.2d 733 ( 1963 )
Norton v. Commissioner , 29 T.C.M. 1257 ( 1970 )
Sumner E. And Barbara P. Brown v. The United States , 396 F.2d 459 ( 1968 )
Hodgman Rubber Co. v. Commissioner , 22 T.C.M. 1658 ( 1963 )
Pierce v. Commissioner , 28 T.C.M. 1 ( 1969 )
Bridges v. Commissioner , 39 T.C. 1064 ( 1963 )
Wiener v. Commissioner , 58 T.C. 81 ( 1972 )
Barnett v. Commissioner , 44 T.C. 261 ( 1965 )
McLane v. Commissioner , 46 T.C. 140 ( 1966 )
Faylor v. Commissioner , 22 T.C.M. 918 ( 1963 )
Rosenthal v. Commissioner , 29 T.C.M. 1521 ( 1970 )
Estate of Melcher v. Commissioner , 29 T.C.M. 1010 ( 1970 )