This opinion cited by 9 cases:

Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal Revenue , 258 F.2d 544 ( 1958 )


Fred N. Acker v. Commissioner of Internal Revenue , 258 F.2d 568 ( 1958 )


Morrell v. Comm'r , 30 T.C.M. 393 ( 1971 )


John R. Hansen and Shirley G. Hansen v. Commissioner of Internal Revenue , 258 F.2d 585 ( 1958 )


Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue , 252 F.2d 56 ( 1958 )


Farrow v. United States , 150 F. Supp. 581 ( 1957 )


Russo v. Commissioner , 34 T.C.M. 1151 ( 1975 )


Bolden v. Commissioner , 37 T.C.M. 1232 ( 1978 )


Marsellus v. Commissioner , 34 T.C.M. 1581 ( 1975 )