This opinion cited by 9 cases:

Commissioner of Internal Revenue v. Lyon Tyler Matthew , 335 F.2d 231 ( 1964 )


Howard J. Sochurek v. Commissioner of Internal Revenue , 300 F.2d 34 ( 1962 )


Glenn Weible and Patricia Weible v. United States , 244 F.2d 158 ( 1957 )


Frank S. Scott, Jr. v. The United States. Alvin C. Warnick and Barbara W. Warnick v. The United States , 432 F.2d 1388 ( 1970 )


Hertig v. Commissioner , 19 T.C. 109 ( 1952 )


T. P. Laboratories, Inc. v. Huge , 197 F. Supp. 860 ( 1961 )


Jellinek v. Commissioner , 36 T.C. 826 ( 1961 )


Estate of Roodner v. Commissioner , 64 T.C. 680 ( 1975 )


Dawson v. Commissioner , 59 T.C. 264 ( 1972 )