This opinion cited by 10 cases:

Roosevelt v. Comm'r , 43 T.C. 77 ( 1964 )


Alderson v. United States , 718 F. Supp. 2d 1186 ( 2010 )


Womack v. Commissioner of IRS , 510 F.3d 1295 ( 2007 )


Maurie Starrels and Doris W. Starrels v. Commissioner of Internal Revenue , 304 F.2d 574 ( 1962 )


Richard T. Graham v. Commissioner of Internal Revenue , 304 F.2d 707 ( 1962 )


Memphis Development Foundation v. Factors, Etc., Inc. , 441 F. Supp. 1323 ( 1977 )


Lugosi v. Universal Pictures , 25 Cal. 3d 813 ( 1979 )


Webb Constr. Co. v. Commissioner , 43 T.C.M. 241 ( 1981 )


Petrovsky v. Commissioner , 35 T.C.M. 1323 ( 1976 )


pridemark-inc-formerly-prefab-homes-and-suppliers-inc-pridemark , 345 F.2d 35 ( 1965 )