This opinion cited by 23 cases:

Payne v. Commissioner ( 1958 )


Pigman v. Commissioner ( 1958 )


Short v. Commissioner ( 1961 )


Kelley v. Commissioner ( 1959 )


Heman v. Commissioner ( 1959 )


Crowe v. Commissioner ( 1974 )


Jack and Celia Farber v. Commissioner of Internal Revenue ( 1963 )


Drayton Heard and Elizabeth A. Heard v. Commissioner of Internal Revenue ( 1959 )


Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal Revenue ( 1958 )


C. D. Spangler and Veva C. Spangler v. Commissioner of Internal Revenue ( 1960 )


Manassas Airport Industrial Park, Inc. v. Commissioner ( 1976 )


Pleasanton Gravel Co. v. Commissioner ( 1985 )


Commonwealth Development Ass'n of Pa. v. United States ( 1973 )


Allison v. United States ( 1974 )


Thomas v. Commissioner ( 1981 )


John R. Hansen and Shirley G. Hansen v. Commissioner of Internal Revenue ( 1958 )


elizabeth-m-august-formerly-elizabeth-magen-v-commissioner-of-internal ( 1959 )


alfred-b-bornstein-and-ethel-bornstein-v-the-united-states-robert-e ( 1965 )


Day v. Commissioner ( 1970 )


Winn v. United States ( 1965 )