This opinion cited by 15 cases:

Gada v. United States , 460 F. Supp. 859 ( 1978 )


W. E. Gabriel Fabrication Co. v. Commissioner , 42 T.C. 545 ( 1964 )


Rafferty v. Commissioner , 55 T.C. 490 ( 1970 )


Clara D. Blaschka v. The United States , 393 F.2d 983 ( 1968 )


Hanson v. United States , 338 F. Supp. 602 ( 1971 )


Pulliam v. Commissioner , 73 T.C.M. 3052 ( 1997 )


Estate of Parshelsky v. Commissioner , 22 T.C.M. 911 ( 1963 )


John E. Byrne and Nellie A. Byrne v. Commissioner of Internal Revenue , 449 F.2d 759 ( 1971 )


Merlite Industries, Inc. v. Commissioner , 34 T.C.M. 1361 ( 1975 )


Feraco v. Commissioner , 80 T.C.M. 463 ( 2000 )


Estate of Lockwood v. Commissioner , 23 T.C.M. 1233 ( 1964 )


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


Byrne v. Commissioner , 54 T.C. 1632 ( 1970 )


King v. Commissioner , 55 T.C. 677 ( 1971 )


Keefe v. Commissioner of Internal Revenue ( 2020 )