This opinion cited by 34 cases:

Van Drunen v. Commissioner , 23 T.C.M. 903 ( 1964 )


Tunstead v. Commissioner , 32 T.C.M. 523 ( 1973 )


Estate of Simpson v. Commissioner , 21 T.C.M. 371 ( 1962 )


Snider v. Commissioner , 34 T.C.M. 530 ( 1975 )


Estate of Chandor v. Commissioner , 28 T.C. 721 ( 1957 )


Longfellow v. Commissioner , 31 T.C. 11 ( 1958 )


Wright v. Commissioner , 31 T.C. 1264 ( 1959 )


Pointer v. Commissioner , 48 T.C. 906 ( 1967 )


Bynum v. Commissioner , 46 T.C. 295 ( 1966 )


Lomas & Nettlecon Financial Corp. v. United States , 486 F. Supp. 652 ( 1980 )


Galena Oaks Corp. v. Scofield , 116 F. Supp. 333 ( 1953 )


Houston Deepwater Land Co. v. Scofield , 110 F. Supp. 394 ( 1952 )


Austin v. United States , 116 F. Supp. 283 ( 1953 )


Hamilton v. Commissioner , 33 T.C.M. 463 ( 1974 )