This opinion cited by 18 cases:

Carlucci v. Commissioner , 37 T.C. 695 ( 1962 )


Starrett v. Commissioner , 41 T.C. 877 ( 1964 )


Hundley v. Commissioner , 48 T.C. 339 ( 1967 )


Johnson v. United States , 332 F. Supp. 906 ( 1971 )


Markham v. United States , 245 F. Supp. 505 ( 1965 )


Greenberg v. Commissioner , 45 T.C. 480 ( 1966 )


Sandt v. Commissioner , 20 T.C.M. 913 ( 1961 )


Ramon M. Greenberg v. Commissioner of Internal Revenue , 367 F.2d 663 ( 1966 )


Kates v. Commissioner , 21 T.C.M. 1396 ( 1962 )


Voigt v. Commissioner , 74 T.C. 82 ( 1980 )


Killips v. Commissioner , 22 T.C.M. 845 ( 1963 )


Condit v. Commissioner , 21 T.C.M. 1306 ( 1962 )


Mitrevics v. Commissioner , 22 T.C.M. 271 ( 1963 )


Charlton v. Commissioner , 23 T.C.M. 420 ( 1964 )


Fred W. Amend Co. v. Commissioner , 55 T.C. 320 ( 1970 )


Aronin v. Commissioner , 20 T.C.M. 909 ( 1961 )


Helms v. Commissioner , 27 T.C.M. 1020 ( 1968 )


Gulbranson v. Commissioner , 22 T.C.M. 1022 ( 1963 )