This opinion cited by 8 cases:

Hicks v. Commissioner ( 1966 )


Searles v. Commissioner ( 1966 )


Scotten v. Commissioner ( 1966 )


MICHAEL v. COMMISSIONER ( 1978 )


Thurman v. Commissioner ( 1970 )


Robert Rosenspan v. United States ( 1971 )


George Harvey James v. United States ( 1962 )


Sapson v. Comm'r ( 1968 )