This opinion cited by 18 cases:

Bennett v. Commissioner , 30 T.C. 114 ( 1958 )


Theo. H. Davies & Co. v. Commissioner , 75 T.C. 443 ( 1980 )


Metropolitan Life Insurance Company v. The United States , 375 F.2d 835 ( 1967 )


United States v. Woodmansee , 388 F. Supp. 36 ( 1975 )


George H. T. Dudley v. Commissioner of Internal Revenue , 258 F.2d 182 ( 1958 )


Associated Telephone and Telegraph Co. v. United States , 199 F. Supp. 452 ( 1961 )


Associated Telephone and Telegraph Company, and Cross v. United States of America, and Cross , 306 F.2d 824 ( 1962 )


United States v. W. Keith Woodmansee and Teresa Woodmansee , 578 F.2d 1302 ( 1978 )


Allnutt v. Commissioner, IRS , 523 F.3d 406 ( 2008 )


Gus Rinehart and Haydee Rinehart v. The United States of America , 429 F.2d 1286 ( 1970 )


Renee Vento v. Commissioner , 152 T.C. No. 1 ( 2019 )


Parsons v. Commissioner , 43 T.C. 331 ( 1964 )


Motland v. United States , 192 F. Supp. 358 ( 1961 )


United States v. Stonehill , 420 F. Supp. 46 ( 1976 )


Abbot Laboratories International Co. v. United States , 160 F. Supp. 321 ( 1958 )


Hall v. Commissioner , 37 T.C.M. 1500 ( 1978 )


Dingman v. Comm'r , 101 T.C.M. 1562 ( 2011 )


Pope v. Commissioner , 40 T.C.M. 1045 ( 1980 )