This opinion cited by 14 cases:

Friend v. Commissioner of Internal Revenue ( 1952 )


Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal Revenue ( 1958 )


Horace S. Baker, Lucille J. Baker, Huey F. Baker and Bonnie D. Baker v. Commissioner of Internal Revenue ( 1957 )


Alabama Mineral Land Company v. Commissioner of Internal Revenue ( 1957 )


Harry P. Gamble, Jr., and Gretchen B. Gamble, Husband and Wife v. Commissioner of Internal Revenue ( 1957 )


The Pennroad Corporation and Affiliated Companies v. Commissioner of Internal Revenue ( 1958 )


Miller v. Commissioner ( 1962 )


Benton v. Commissioner ( 1962 )


Williford v. Commissioner ( 1992 )


Harchester Realty Corp. v. Commissioner ( 1961 )


Dressen v. Commissioner ( 1952 )


Riley v. Commissioner ( 1962 )


Galena Oaks Corp. v. Scofield ( 1953 )


Houston Deepwater Land Co. v. Scofield ( 1952 )