This opinion cited by 43 cases:

Williams v. United States , 185 F. Supp. 615 ( 1960 )


GALE v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 57 ( 2002 )


Harris v. Commissioner , 56 T.C. 1165 ( 1971 )


Porterfield v. Commissioner , 73 T.C. 91 ( 1979 )


Griffith v. Commissioner , 73 T.C. 933 ( 1980 )


Arnwine v. Commissioner , 76 T.C. 532 ( 1981 )


Bowen v. Commissioner , 78 T.C. 55 ( 1982 )


Vaughn v. Commissioner , 81 T.C. 893 ( 1983 )


Pozzi v. Commissioner , 49 T.C. 119 ( 1967 )


Pityo v. Commissioner , 70 T.C. 225 ( 1978 )


Watson v. Commissioner , 69 T.C. 544 ( 1978 )


George W. Drysdale and Jeannette Drysdale v. Commissioner of Internal Revenue , 277 F.2d 413 ( 1960 )


The Denver & Rio Grande Western Railroad Company, a Corporation v. The United States , 318 F.2d 922 ( 1963 )


D. G. Smalley and Nell R. Smalley v. Commissioner , 116 T.C. 450 ( 2001 )


seldon-r-glenn-former-collector-of-internal-revenue-and-william-m-gray , 250 F.2d 507 ( 1958 )


Nannie Carr Harris, Incompetent, and Robert A. Eubanks, Guardian v. Commissioner of Internal Revenue , 477 F.2d 812 ( 1973 )


Clair E. Roberts and Betty B. Roberts v. Commissioner of Internal Revenue , 643 F.2d 654 ( 1981 )


United States v. Robert I. Ingalls, Jr. And Mrs. Jane S. Ingalls , 399 F.2d 143 ( 1968 )


Byron A. Hicks and Agnes, C. Hicks v. United States , 314 F.2d 180 ( 1963 )


R. Paul Sprague and Mary G. Sprague v. United States , 627 F.2d 1044 ( 1980 )