This opinion cited by 12 cases:

Klein v. Commissioner , 45 T.C. 308 ( 1965 )


McKenzie v. Commissioner , 59 T.C. 139 ( 1972 )


Freedson v. Commissioner , 67 T.C. 931 ( 1977 )


Brooks v. Commissioner , 82 T.C. 413 ( 1984 )


Robert P. Noli and Delora J. Noli v. Commissioner of Internal Revenue , 860 F.2d 1521 ( 1988 )


Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal Revenue , 235 F.2d 97 ( 1956 )


Robert Louis Stevenson Apartments, Inc. v. Commissioner of Internal Revenue , 337 F.2d 681 ( 1964 )


David Lee Smith and Mary Julia Hook v. Commissioner , 2003 T.C. Memo. 266 ( 2003 )


John Factor v. Commissioner of Internal Revenue , 281 F.2d 100 ( 1960 )


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


Donald G. Smith v. Commissioner of Internal Revenue , 926 F.2d 1470 ( 1991 )


Ralph Freedson v. Commissioner of Internal Revenue , 565 F.2d 954 ( 1978 )