This opinion cited by 18 cases:

Badgett v. United States , 175 F. Supp. 120 ( 1959 )


Sayre v. United States , 163 F. Supp. 495 ( 1958 )


Alderson v. Commissioner , 38 T.C. 215 ( 1962 )


Smith v. Commissioner , 78 T.C. 350 ( 1982 )


Vickers v. Commissioner , 80 T.C. 394 ( 1983 )


United States v. Julian G. Rogers, (Two Cases). United States of America v. Julian G. Rogers and Margaret H. Rogers , 286 F.2d 277 ( 1961 )


Beatrice W. Oppenheimer v. District of Columbia , 363 F.2d 708 ( 1966 )


estate-of-ritner-k-walling-deceased-margaret-c-walling-ritner-e , 373 F.2d 190 ( 1967 )


Hogg v. Allen , 105 F. Supp. 12 ( 1952 )


Kurtin v. Commissioner , 26 T.C. 958 ( 1956 )


Patterson v. Commissioner , 41 T.C.M. 807 ( 1981 )


Rutland v. Commissioner , 36 T.C.M. 40 ( 1977 )


Milbrew, Inc. v. Commissioner , 42 T.C.M. 1467 ( 1981 )


June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States , 385 F.2d 238 ( 1967 )


Century Electric Co. v. Commissioner of Internal Revenue , 192 F.2d 155 ( 1951 )


Jordan Marsh Company v. Commissioner of Internal Revenue , 269 F.2d 453 ( 1959 )


Corn Products Refining Co. v. Commissioner , 76 S. Ct. 20 ( 1956 )


redwing-carriers-inc-and-rockana-carriers-inc-by-redwing-carriers , 399 F.2d 652 ( 1968 )