This opinion cited by 17 cases:

Theron C. Teel and Lynn W. Teel v. Commissioner of Internal Revenue , 248 F.2d 749 ( 1957 )


Joseph Delman and Jeanette Delman v. Commissioner of Internal Revenue , 384 F.2d 929 ( 1967 )


Lewis E. Johnson and Jeanne K. Johnson v. Commissioner of Internal Revenue , 611 F.2d 1015 ( 1980 )


St. Joseph Lease Capital Corporation v. Commissioner of Internal Revenue , 235 F.3d 886 ( 2000 )


St Joseph Lease v. Commissioner, IRS ( 2000 )


mary-jo-williams-administrator-of-the-estate-of-percy-l-williams-and , 264 F.2d 227 ( 1959 )


Guy Diviaio v. Commissioner of Internal Revenue , 539 F.2d 231 ( 1976 )


Clifford O. Boren v. R. A. Riddell, District Director of Internal Revenue , 241 F.2d 670 ( 1957 )


Sam G. Brown v. George O. Lethert, District Director of Internal Revenue , 360 F.2d 560 ( 1966 )


William I. Tenzer v. Commissioner of Internal Revenue , 285 F.2d 956 ( 1960 )


Van De Veer v. Department of Alcoholic Beverage Control , 155 Cal. App. 2d 817 ( 1957 )


Hollister v. Commissioner , 38 T.C.M. 139 ( 1979 )


Houghton v. Commissioner , 48 T.C. 656 ( 1967 )


Bunnel v. Commissioner , 50 T.C. 837 ( 1968 )


Estate of McKaig v. Commissioner , 51 T.C. 331 ( 1968 )


Mitteldorfer Strauss, Inc. v. Commissioner , 39 T.C.M. 723 ( 1979 )


Delman v. Commissioner , 25 T.C.M. 328 ( 1966 )