This opinion cited by 30 cases:

McAlister v. Commissioner , 35 T.C.M. 232 ( 1976 )


Troncelliti v. Commissioner , 30 T.C.M. 297 ( 1971 )


Barbiero v. Commissioner , 64 T.C.M. 59 ( 1992 )


Bevan v. Commissioner , 30 T.C.M. 1337 ( 1971 )


Chagra v. Commissioner , 62 T.C.M. 347 ( 1991 )


Jacobs v. Commissioner , 33 T.C.M. 379 ( 1974 )


Minnie Viles, Administratrix of the Estate of Cloyd H. Viles, Deceased Harvey Viles Inez Viles Whaley Minnie Viles v. Commissioner of Internal Revenue , 233 F.2d 376 ( 1956 )


Homer L. Blackwell v. United States , 244 F.2d 423 ( 1957 )


United States v. Gilbert Fisher , 518 F.2d 836 ( 1975 )


United States v. Frank , 151 F. Supp. 866 ( 1956 )