This opinion cited by 15 cases:

Rosenberg v. Commissioner , 36 T.C. 716 ( 1961 )


Hampton v. Commissioner , 38 T.C. 131 ( 1962 )


Brumbaugh v. United States (In Re Brumbaugh) , 47 Collier Bankr. Cas. 2d 39 ( 2001 )


United States v. C. R. Bondurant , 245 F.2d 265 ( 1957 )


J. H. Schaeffer, Jr., and Opal R. Schaeffer v. Commissioner of Internal Revenue , 258 F.2d 861 ( 1958 )


Esmark, Inc. v. Commissioner , 90 T.C. 171 ( 1988 )


District of Columbia v. Louis Neyman , 417 F.2d 1140 ( 1969 )


City Stores Company v. Smith , 154 F. Supp. 348 ( 1957 )


Sullivan v. United States , 244 F. Supp. 605 ( 1965 )


Dauksch v. Busey , 125 F. Supp. 130 ( 1954 )


Ingle Coal Corporation v. United States , 127 F. Supp. 573 ( 1955 )


Estate of Melcher v. Commissioner , 29 T.C.M. 1010 ( 1970 )


Bialo v. Commissioner , 88 T.C. 1132 ( 1987 )


Zenz v. Quinlivan , 213 F.2d 914 ( 1954 )


Eugene W. And Marie P. Fireoved, in Nos. 71-1565 v. United States of America, in Nos. 71-1566, 71-1567 , 462 F.2d 1281 ( 1972 )