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 1961

Laura Massaglia v. Commissioner of Internal Revenue , 286 F.2d 258 ( 1961 )

This opinion cited by 32 cases:

Handy v. Commissioner , 42 T.C.M. 593 ( 1981 )

Boecking v. Commissioner , 66 T.C.M. 1148 ( 1993 )

Pleasant Hills, Inc. v. Commissioner , 34 T.C.M. 1085 ( 1975 )

Carlson v. Comm'r , 2008 Tax Ct. Summary LEXIS 34 ( 2008 )

Bitzberger v. Comm'r , 2009 Tax Ct. Summary LEXIS 182 ( 2009 )

Neece v. Commissioner , 51 T.C.M. 701 ( 1986 )

WEST v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 30 ( 2002 )

McGEE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 101 ( 2002 )

Norfolk Southern Corp. v. Commissioner , 104 T.C. 13 ( 1995 )

Ragan v. Commissioner , 69 T.C.M. 2470 ( 1995 )

Oak Knoll Cellar v. Commissioner , 68 T.C.M. 412 ( 1994 )

Merchants Nat'l Bank v. Commissioner , 34 T.C.M. 1030 ( 1975 )