This opinion cited by 19 cases:

Robinson v. Commissioner ( 1964 )


Hagar v. Commissioner ( 1965 )


United States v. Mabel Carroll Pixton, Individually ( 1964 )


Roy I. Martin and Elizabeth E. Martin v. Commissioner of Internal Revenue ( 1962 )


Marvin E. Jensen v. United States ( 1975 )


Commissioner of Internal Reven v. Brokertec Holdings Inc ( 2020 )


Plastic Binding Corp. v. Commissioner ( 1967 )


Johnson v. Commissioner ( 1972 )


Samohin v. Commissioner ( 1986 )


Estate of Capehart v. Commissioner ( 1968 )


Brimm v. Commissioner ( 1968 )


Joyce v. Commissioner ( 1966 )


Dickson v. Commissioner ( 1964 )


Kass v. Commissioner ( 1974 )


Sweeney v. Commissioner ( 1987 )


Maltzman v. Commissioner ( 1964 )


Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal Revenue ( 1971 )


Elsie F. Greentree v. United States ( 1964 )


United States v. Leon I. Ross, and Ross & Company, Ltd., and Central Trading, Inc. ( 1966 )