This opinion cited by 16 cases:

Mogab v. Commissioner ( 1978 )


Frantz v. Commissioner ( 1984 )


Siebert v. Commissioner ( 1969 )


Homer L. Bruce Et Ux. v. United States ( 1969 )


Pierre Godart and Suzanne Godart v. Commissioner of Internal Revenue ( 1970 )


Elmer W. Anderson and Margaret P. Anderson v. United States ( 1971 )


Fox v. Commissioner ( 1975 )


Frahm v. Commissioner ( 1974 )


Farr v. Commissioner ( 1973 )


Flood v. Commissioner ( 1986 )


Estate of Saperstein v. Commissioner ( 1970 )


Hurd v. Commissioner ( 1975 )


Estate of Guy L. Mann, Deceased. Suzanne Mann Duval, Administratrix v. United States ( 1984 )


Ross D. Hogue and Mildred M. Hogue v. Commissioner of Internal Revenue ( 1972 )


CASCO BANK AND TRUST COMPANY v. United States ( 1975 )


Gubbini v. Commissioner ( 1996 )