This opinion cited by 7 cases:
Kem v. Commissioner , 51 T.C. 455 ( 1968 )
North Carolina Midland Railway Co. v. United States , 163 F. Supp. 610 ( 1958 )
hibernia-national-bank-in-new-orleans-trust-division-trustee-under , 740 F.2d 382 ( 1984 )
Zelco, Inc. v. Commissioner of Internal Revenue , 331 F.2d 418 ( 1964 )
Meyer Feldman v. Wilson B. Wood, Director of Internal Revenue for Arizona , 335 F.2d 264 ( 1964 )
Watson Land Co. v. Commissioner , 45 T.C.M. 1206 ( 1983 )
Harry H. Kem, Jr., and Diane C. Kem, Charles E. Miller and Mary J. Miller v. Commissioner of Internal Revenue , 432 F.2d 961 ( 1970 )