This opinion cited by 86 cases:
Mark M. Akins v. The United States , 439 F.2d 175 ( 1971 )
The New York, Chicago, and St. Louis Railroad Company v. The United States , 331 F.2d 865 ( 1964 )
United States v. Gibbons , 331 F. Supp. 970 ( 1971 )
Green v. Bookwalter , 207 F. Supp. 866 ( 1962 )
Fulman v. United States , 407 F. Supp. 1039 ( 1976 )
International Tape Manufacturers Ass'n v. Gerstein , 344 F. Supp. 38 ( 1972 )
Prem v. Commissioner , 21 T.C.M. 873 ( 1962 )
Borgmann v. Commissioner , 28 T.C.M. 678 ( 1969 )
Lauren Ostrow and Joseph Teiger v. Commissioner , 122 T.C. No. 21 ( 2004 )
Smith v. Commissioner , 44 T.C.M. 672 ( 1982 )
Phares v. Commissioner , 21 T.C.M. 1446 ( 1962 )
Sims v. Commissioner , 39 T.C.M. 700 ( 1979 )
Smith v. United States , 571 F. Supp. 664 ( 1983 )
Finlay v. Commissioner , 44 T.C.M. 123 ( 1982 )
Kelly v. Commissioner , 28 T.C.M. 1208 ( 1969 )
Kellner v. Commissioner , 38 T.C.M. 534 ( 1979 )
Lopkoff v. Commissioner , 45 T.C.M. 256 ( 1982 )
Estate of Baer v. Commissioner , 26 T.C.M. 170 ( 1967 )
Estate of Levine v. Commissioner , 43 T.C.M. 259 ( 1982 )
Pfersching v. Commissioner , 46 T.C.M. 424 ( 1983 )