This opinion cited by 43 cases:

Grannemann v. United States , 649 F. Supp. 949 ( 1986 )


Nye v. United States , 407 F. Supp. 1345 ( 1975 )


Spencer D. And Mary Jane Stewart v. United States , 739 F.2d 411 ( 1984 )


Rhodes v. United States , 243 F. Supp. 894 ( 1965 )


Millsaps v. Commissioner , 32 T.C.M. 694 ( 1973 )


Herndon v. Commissioner , 51 T.C.M. 1144 ( 1986 )


Hyman v. Commissioner , 53 T.C.M. 727 ( 1987 )


wm-fleming-and-bessie-m-fleming-husband-and-wife-f-howard-walsh-and , 241 F.2d 78 ( 1957 )


Billy E. Arnwine and Shirley S. Arnwine v. Commissioner of Internal Revenue , 696 F.2d 1102 ( 1983 )


Bobby Warren and Modelle Warren v. United States , 613 F.2d 591 ( 1980 )


James A. Lewis Engineering, Inc. v. Commissioner of Internal Revenue , 339 F.2d 706 ( 1964 )


Estate of Silverman v. Commissioner , 98 T.C. 54 ( 1992 )


Price v. Commissioner , 38 T.C.M. 53 ( 1979 )


Failla v. Commissioner , 51 T.C.M. 355 ( 1986 )


Kenroy, Inc. v. Commissioner , 47 T.C.M. 1749 ( 1984 )


Estate of Cooper v. Commissioner , 19 T.C.M. 521 ( 1960 )


Willits v. Commissioner , 50 T.C. 602 ( 1968 )


Wrenn v. Commissioner , 67 T.C. 576 ( 1976 )


Stiles v. Commissioner , 69 T.C. 558 ( 1978 )


Oliver v. United States , 193 F. Supp. 930 ( 1961 )