This opinion cited by 15 cases:

Deakman-Wells Co., Inc. v. Commissioner of Internal Revenue , 213 F.2d 894 ( 1954 )


In the Matter of Abner Michaud and Alyce E. Michaud, Bankrupts. Appeal of United States of America , 458 F.2d 953 ( 1972 )


The Colony, Inc. v. Commissioner of Internal Revenue , 244 F.2d 75 ( 1957 )


John E. Goodenow v. Commissioner of Internal Revenue , 238 F.2d 20 ( 1956 )


v-c-benderoff-and-katherine-benderoff-v-united-states-of-america-james , 398 F.2d 132 ( 1968 )


Bakersfield Energy v. Cir ( 2009 )


Intermountain Insurance Serv. v. Commissioner, IRS ( 2011 )


Intermountain Insurance Serv. v. Commissioner, IRS ( 2011 )


Colony, Inc. v. Commissioner , 78 S. Ct. 1033 ( 1958 )


United States v. Home Concrete & Supply, LLC , 132 S. Ct. 1836 ( 2012 )


Lawson v. Commissioner , 67 T.C.M. 3121 ( 1994 )


Rose v. Commissioner , 24 T.C. 755 ( 1955 )


Lawrence v. Commissioner , 27 T.C. 713 ( 1957 )


Estate of Klein v. Commissioner , 63 T.C. 585 ( 1975 )


Schneider v. Commissioner , 49 T.C.M. 1032 ( 1985 )