This opinion cited by 9 cases:

Paccon, Inc. v. Commissioner , 45 T.C. 392 ( 1966 )


Laurance F. Magness, Sr. v. Commissioner of Internal Revenue , 334 F.2d 759 ( 1964 )


Bendheim v. Commissioner of Internal Revenue , 214 F.2d 26 ( 1954 )


Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue , 814 F.2d 1363 ( 1987 )


Robert J. Peacock & Bonita B. Peacock v. Commissioner , 2020 T.C. Memo. 63 ( 2020 )


Estate of Maceo v. Comm'r , 23 T.C.M. 258 ( 1964 )


Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower Manhattan , 244 F.2d 11 ( 1957 )


gretchen-pack-rose-as-of-the-estate-of-john-w-hubbard-deceased-in-no , 256 F.2d 223 ( 1958 )


Mann-Howard v. Commissioner , 64 T.C.M. 717 ( 1992 )