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 )