This opinion cited by 22 cases:

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


Garrison v. Commissioner , 52 T.C. 281 ( 1969 )


Estate of Lammerts v. Commissioner , 54 T.C. 420 ( 1970 )


Fehrs Finance Co. v. Commissioner , 58 T.C. 174 ( 1972 )


Grabowski Trust v. Commissioner , 58 T.C. 650 ( 1972 )


Estate of Lennard v. Commissioner , 61 T.C. 554 ( 1974 )


MacLin P. Davis and Edith U. Davis v. United States , 408 F.2d 1139 ( 1969 )


Mandell Shimberg, Jr. And Elaine F. Shimberg v. United States , 577 F.2d 283 ( 1978 )


Howard P. Blount and Dolly H. Blount v. Commissioner of Internal Revenue , 425 F.2d 921 ( 1969 )


Furr v. Commissioner , 34 T.C.M. 426 ( 1975 )


United States v. Davis , 90 S. Ct. 1041 ( 1970 )


Lisle v. Commissioner , 35 T.C.M. 627 ( 1976 )


Metzger Trust v. Commissioner , 76 T.C. 42 ( 1981 )


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


Kern's Bakery of Virginia, Inc. v. Commissioner , 68 T.C. 517 ( 1977 )


Cerone v. Commissioner , 87 T.C. 1 ( 1986 )


Brown v. United States , 345 F. Supp. 241 ( 1972 )


Hays v. Commissioner , 30 T.C.M. 378 ( 1971 )


george-l-coyle-jr-and-the-charleston-national-bank-a-national-banking , 415 F.2d 488 ( 1968 )


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