This opinion cited by 13 cases:

Van Heusden v. Commissioner , 44 T.C. 491 ( 1965 )


Glenn C. Bailey, Lillian S. Bailey, and Inez N. Bailey v. United States , 360 F.2d 113 ( 1966 )


Elliott v. United States , 205 F. Supp. 384 ( 1962 )


Commissioner of Internal Revenue v. Sylvester J. Lowery and Rosemary P. Lowery , 335 F.2d 680 ( 1964 )


Jack and Celia Farber v. Commissioner of Internal Revenue , 312 F.2d 729 ( 1963 )


Martin and Celia Maliner v. The United States , 362 F.2d 281 ( 1966 )


Felix v. Commissioner , 41 T.C.M. 1040 ( 1981 )


Zorn v. Commissioner , 35 T.C.M. 1048 ( 1976 )


Computer Sciences Corp. v. Commissioner , 63 T.C. 327 ( 1974 )


Kellner v. Commissioner , 30 T.C.M. 1240 ( 1971 )


benjamin-braunstein-and-diana-braunstein-estate-of-benjamin-neisloss , 305 F.2d 949 ( 1962 )


Lowery v. Commissioner , 39 T.C. 959 ( 1963 )


Shilowitz v. United States , 221 F. Supp. 179 ( 1963 )