This opinion cited by 19 cases:

Grabien v. Commissioner , 48 T.C. 750 ( 1967 )


Holmes Enterprises, Inc. v. Commissioner , 69 T.C. 114 ( 1977 )


Cruttenden v. Commissioner , 70 T.C. 191 ( 1978 )


Estate of Davis v. Commissioner , 79 T.C. 503 ( 1982 )


Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United States , 312 F.2d 785 ( 1963 )


Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal Revenue , 332 F.2d 144 ( 1964 )


Kellner v. Commissioner , 45 T.C.M. 356 ( 1982 )


John S. Lucas Et Ux. v. Commissioner of Internal Revenue , 388 F.2d 472 ( 1967 )


Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue , 323 F.2d 913 ( 1963 )


Daniel S. W. Kelly v. Commissioner of Internal Revenue , 228 F.2d 512 ( 1956 )


earl-a-brown-jr-and-betty-galt-brown-v-united-states-of-america-earl , 890 F.2d 1329 ( 1989 )


Scheefer v. Commissioner , 25 T.C.M. 474 ( 1966 )


Morgan v. Commissioner , 37 T.C. 31 ( 1961 )


Bourg v. Commissioner , 20 T.C.M. 425 ( 1961 )


Madden v. Commissioner , 57 T.C. 513 ( 1972 )


Wylie v. United States , 281 F. Supp. 180 ( 1968 )


Gilmore v. United States , 245 F. Supp. 383 ( 1965 )


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


Steckel v. Commissioner , 26 T.C. 600 ( 1956 )