This opinion cited by 12 cases:

sterno-sales-corporation-v-the-united-states-colgate-palmolive-company , 345 F.2d 552 ( 1965 )


Blount v. Commissioner , 51 T.C. 1023 ( 1969 )


Bennett v. Commissioner , 58 T.C. 381 ( 1972 )


Benjamin v. Commissioner , 66 T.C. 1084 ( 1976 )


Edward J. McCarthy and Lora R. McCarthy v. Joseph J. Conley, Jr., District Director of Internal Revenue for the Districtof Connecticut , 341 F.2d 948 ( 1965 )


Pulliam v. Commissioner , 48 T.C.M. 1019 ( 1984 )


Beatrice Levin v. Commissioner of Internal Revenue , 385 F.2d 521 ( 1967 )


Charles P. Hasbrook and Marcia B. Hasbrook v. United States , 343 F.2d 811 ( 1965 )


Bunton v. Commissioner , 27 T.C.M. 9 ( 1968 )


Tabery v. Commissioner , 23 T.C.M. 1108 ( 1964 )


Estate of Antrim v. Commissioner , 26 T.C.M. 320 ( 1967 )


Estate of Runnels v. Commissioner , 54 T.C. 762 ( 1970 )