This opinion cited by 42 cases:

Mesi v. Commissioner , 25 T.C. 513 ( 1955 )


Farber v. Commissioner , 43 T.C. 407 ( 1965 )


Vannaman v. Commissioner , 54 T.C. 1011 ( 1970 )


Odend'hal v. Commissioner , 75 T.C. 400 ( 1980 )


Centre for International Understanding v. Commissioner , 84 T.C. 279 ( 1985 )


ASG Industries, Inc. v. United States , 82 Cust. Ct. 101 ( 1979 )


Rower v. Commissioner , 75 T.C.M. 2050 ( 1998 )


William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal Revenue , 266 F.2d 575 ( 1959 )


United States v. John M. Winters, Jr., and Marian M. Winters , 261 F.2d 675 ( 1958 )


Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee , 525 F.2d 741 ( 1975 )


Marchica v. State Board of Equalization , 107 Cal. App. 2d 501 ( 1951 )


Leon J. Toledano and Esther C. Toledano v. Commissioner of Internal Revenue , 362 F.2d 243 ( 1966 )


Barbara Kupersmit v. Commissioner of Internal Reven , 622 F. App'x 144 ( 2015 )


Sieg v. Commissioner , 20 T.C.M. 395 ( 1961 )


Snyder v. Commissioner , 28 T.C.M. 856 ( 1969 )


Estate of Maceo v. Comm'r , 23 T.C.M. 258 ( 1964 )


Pierson v. United States , 428 F. Supp. 384 ( 1977 )


United States v. Ridley , 127 F. Supp. 3 ( 1954 )


Greenway v. Commissioner , 52 T.C.M. 1283 ( 1987 )


Lansdale v. Commissioner , 24 T.C.M. 719 ( 1965 )