This opinion cited by 15 cases:

Jane M. Fanning (Formerly Jane M. Husting) v. Joseph J. Conley, Jr., as District Director of Internal Revenue for the District of Connecticut , 357 F.2d 37 ( 1966 )


Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal Revenue , 453 F.2d 61 ( 1971 )


Marvin E. Jensen v. United States , 511 F.2d 265 ( 1975 )


Janet W. Fritzel v. United States , 339 F.2d 995 ( 1965 )


McCarthy v. United States , 232 F. Supp. 605 ( 1964 )


Broughton v. Commissioner , 34 T.C.M. 580 ( 1975 )


Plastic Binding Corp. v. Commissioner , 26 T.C.M. 687 ( 1967 )


Estate of Capehart v. Commissioner , 27 T.C.M. 998 ( 1968 )


Alphonso v. Comm'r , 136 T.C. 247 ( 2011 )


Keith v. Commissioner , 52 T.C. 41 ( 1969 )


John C. Nordt Co. v. Commissioner , 46 T.C. 431 ( 1966 )


Brimm v. Commissioner , 27 T.C.M. 1148 ( 1968 )


Joyce v. Commissioner , 25 T.C.M. 914 ( 1966 )


Dickson v. Commissioner , 23 T.C.M. 1161 ( 1964 )


Estate of Carter v. Commissioner , 29 T.C.M. 1407 ( 1970 )