This opinion cited by 10 cases:

Kerr v. Commissioner , 38 T.C. 723 ( 1962 )


robert-w-cleveland-and-anita-h-cleveland-v-commissioner-of-internal , 335 F.2d 473 ( 1964 )


daniel-w-northup-v-united-states-of-america-and-helen-b-graham , 240 F.2d 304 ( 1957 )


Mandell Shimberg, Jr. And Elaine F. Shimberg v. United States , 577 F.2d 283 ( 1978 )


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


Davis v. United States , 277 F. Supp. 602 ( 1967 )


Elizabeth N. B. Ferro v. Commissioner of Internal Revenue , 242 F.2d 838 ( 1957 )


in-re-estate-of-irwin-g-lukens-deceased-george-e-lukens-edwin-j , 246 F.2d 403 ( 1957 )


J. Milton Sorem and Wanda M. Sorem v. Commissioner of Internal Revenue, R. W. Boogaart and Margaret Boogaart v. Commissioner of Internal Revenue , 334 F.2d 275 ( 1964 )


King Enterprises, Inc. v. The United States , 418 F.2d 511 ( 1969 )