This opinion cited by 15 cases:

Lewis v. Commissioner , 47 T.C. 129 ( 1966 )


Benjamin v. Commissioner , 66 T.C. 1084 ( 1976 )


Bleily & Collishaw, Inc. v. Commissioner , 72 T.C. 751 ( 1979 )


Gerald M. Friend v. United States , 345 F.2d 761 ( 1965 )


Howard P. Blount and Dolly H. Blount v. Commissioner of Internal Revenue , 425 F.2d 921 ( 1969 )


United States v. John H. Fewell , 255 F.2d 496 ( 1958 )


Blanche S. Benjamin v. Commissioner of Internal Revenue , 592 F.2d 1259 ( 1979 )


Beatrice Levin v. Commissioner of Internal Revenue , 385 F.2d 521 ( 1967 )


Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United States , 301 F.2d 192 ( 1962 )


Furr v. Commissioner , 34 T.C.M. 426 ( 1975 )


Lisle v. Commissioner , 35 T.C.M. 627 ( 1976 )


Leleux v. Commissioner , 54 T.C. 408 ( 1970 )


Brown v. United States , 345 F. Supp. 241 ( 1972 )


Hays v. Commissioner , 30 T.C.M. 378 ( 1971 )


Hall v. Commissioner , 45 T.C.M. 993 ( 1983 )