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 )