This opinion cited by 11 cases:

Merritt v. Commissioner ( 1962 )


W. W. Oliver, Sr., Individually and as Administrator of the Estate of Alice M. Oliver v. United States ( 1969 )


Walter Bernard McCall and Marie S. McCall Sam G. McCall and Ruth W. McCall v. Commissioner of Internal Revenue ( 1963 )


Cooper v. Commissioner ( 1962 )


Washburn v. Commissioner ( 1965 )


Holbrook v. Commissioner ( 1975 )


Elm Development Co. v. Commissioner ( 1962 )


Whitmer v. Commissioner ( 1969 )


Greer v. Commissioner ( 1962 )


Elm Development Company v. Commissioner of Internal Revenue ( 1963 )


Kenneth Whitmer and Beatrice Whitmer v. Commissioner of Internal Revenue. William E. Heitzman and Mary Heitzman v. Commissioner of Internal Revenue ( 1971 )