This opinion cited by 11 cases:

44 West 3rd Street Corp. v. Commissioner , 39 T.C. 809 ( 1963 )


Ferreira v. Commissioner , 57 T.C. 866 ( 1972 )


William Q. Boyce, Individually and as of the Will and Estate of Ida Mae Boyce, Deceased v. The United States , 405 F.2d 526 ( 1968 )


united-states-v-w-m-morton-sr-and-milton-taylor-trustees-logan , 387 F.2d 441 ( 1968 )


Driscoll Bros. & Company v. United States , 221 F. Supp. 603 ( 1963 )


Wood Harmon Corporation v. United States , 206 F. Supp. 773 ( 1962 )


Wood Harmon Corporation v. United States , 311 F.2d 918 ( 1963 )


Commissioner of Internal Revenue v. Raphael , 133 F.2d 442 ( 1943 )


the-covered-wagon-inc-grace-d-ryan-transferee-mina-benson , 369 F.2d 629 ( 1966 )


Boykin v. Commissioner , 22 T.C.M. 1800 ( 1963 )


Moses Lake Homes, Inc. v. Commissioner , 23 T.C.M. 1756 ( 1964 )