This opinion cited by 27 cases:
Kerr v. Commissioner , 38 T.C. 723 ( 1962 )
Vinnell v. Commissioner , 52 T.C. 934 ( 1969 )
Salley v. Commissioner , 55 T.C. 896 ( 1971 )
Metzger Trust v. Commissioner , 76 T.C. 42 ( 1981 )
Employers Mutual Casualty Company of Des Moines v. Maxine Gonzales Mosqueda , 317 F.2d 609 ( 1963 )
Davis v. United States , 274 F. Supp. 466 ( 1967 )
genevra-heman-v-commissioner-of-internal-revenue-shelby-l-heman-trust , 283 F.2d 227 ( 1960 )
MacLin P. Davis and Edith U. Davis v. United States , 408 F.2d 1139 ( 1969 )
susie-mae-johnson-cross-appellee-v-william-c-ellis-sons-iron-works , 604 F.2d 950 ( 1979 )
Henry T. Patterson Trust, by Its Trustee, the Reeves Banking & Trust Company v. United States , 729 F.2d 1089 ( 1984 )
Commissioner of Internal Revenue v. Zelie Berenbaum and Harriet Berenbaum , 369 F.2d 337 ( 1966 )
robert-w-cleveland-and-anita-h-cleveland-v-commissioner-of-internal , 335 F.2d 473 ( 1964 )
Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United States , 301 F.2d 192 ( 1962 )
Southern Railway Company v. State Farm Mutual Automobile Insurance Company , 477 F.2d 49 ( 1973 )
United States v. Davis , 90 S. Ct. 1041 ( 1970 )
Tabery v. Commissioner , 23 T.C.M. 1108 ( 1964 )
Levin v. Commissioner , 47 T.C. 258 ( 1966 )
Davis v. United States , 277 F. Supp. 602 ( 1967 )
Carl G. Ortmayer and Hilda B. Ortmayer, Husband and Wife v. Commissioner of Internal Revenue , 265 F.2d 848 ( 1959 )
Hays v. Commissioner , 30 T.C.M. 378 ( 1971 )