This opinion cited by 10 cases:

J. Peter Meersman and La Una Gay Meersman v. United States , 370 F.2d 109 ( 1966 )


Coleman v. Commissioner , 76 T.C. 580 ( 1981 )


Campbell v. Commissioner , 32 T.C.M. 451 ( 1973 )


Black v. Commissioner , 36 T.C.M. 1347 ( 1977 )


Kielts v. Commissioner , 42 T.C.M. 238 ( 1981 )


Cinelli v. Commissioner , 32 T.C.M. 674 ( 1973 )


John A. Maher and Madeline K. Maher v. Commissioner of Internal Revenue , 680 F.2d 91 ( 1982 )


Thomas O. Campbell, and Mary F. Campbell v. Commissioner of Internal Revenue , 504 F.2d 1158 ( 1974 )


Maher v. Commissioner , 76 T.C. 593 ( 1981 )


Nelson v. Commissioner , 27 T.C.M. 158 ( 1968 )