This opinion cited by 13 cases:

Edwards v. Commissioner , 39 T.C. 78 ( 1962 )


Hotel Equities Corp. v. Commissioner , 65 T.C. 528 ( 1975 )


Campbell v. United States (In Re Campbell) , 1995 Bankr. LEXIS 568 ( 1995 )


Drayton Heard and Estate of Elizabeth A. Heard, Deceased, Drayton Heard v. Commissioner of Internal Revenue , 285 F.2d 352 ( 1960 )


Austell v. Raymond James & Assn ( 1997 )


Phila Marine v. Comm IRS ( 2008 )


Seaview Trading, LLC, Agk Inve v. Cir ( 2023 )


Seaview Trading, LLC, Agk Inve v. Cir ( 2022 )


David Austell v. Raymond James & Associates, Incorporated , 120 F.3d 32 ( 1997 )


Winter v. Commissioner , 26 T.C.M. 553 ( 1967 )


Kilgore v. Commissioner , 38 T.C. 340 ( 1962 )


Kelsey v. Commissioner , 27 T.C.M. 337 ( 1968 )


Stevens v. Commissioner , 71 T.C.M. 3128 ( 1996 )