This opinion cited by 10 cases:

Manchester Music Co., Inc. v. United States , 733 F. Supp. 473 ( 1990 )


Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal Revenue , 368 F.2d 439 ( 1966 )


United States v. Collier , 104 F.2d 420 ( 1939 )


M. O. Rife and Maidee W. Rife v. Commissioner of Internal Revenue , 356 F.2d 883 ( 1966 )


Acer Realty Co. v. Commissioner of Internal Revenue , 132 F.2d 512 ( 1942 )


Moses v. United States , 28 F. Supp. 817 ( 1939 )


Seay v. Commissioner , 33 T.C.M. 1406 ( 1974 )


Carroll v. Commissioner , 30 T.C.M. 249 ( 1971 )


Connell v. Commissioner , 42 T.C.M. 423 ( 1981 )


Estate of Buder v. Commissioner , 22 T.C.M. 300 ( 1963 )