This opinion cited by 9 cases:

Commissioner of Internal Revenue v. Robert Y. Moffat, Sr., and Grace S. Moffat , 373 F.2d 844 ( 1967 )


Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal Revenue , 242 F.2d 938 ( 1957 )


Harold M. Koch, Bessie Koch, William L. Koch, Rose Koch, Rebecca Koch Abel, Maurice P. Koch and Daisy Koch v. United States , 264 F.2d 334 ( 1959 )


John M. Hickerson v. Commissioner of Internal Revenue , 229 F.2d 631 ( 1956 )


Noto v. United States , 598 F. Supp. 440 ( 1984 )


Frank v. Commissioner , 24 T.C.M. 979 ( 1965 )


Fitch v. Commissioner , 19 T.C.M. 1491 ( 1960 )


Merriman H. Holtz and Helene Tyroll Holtz v. Commissioner of Internal Revenue , 256 F.2d 865 ( 1958 )


Ingram v. Commissioner , 20 T.C.M. 1447 ( 1961 )