This opinion cited by 7 cases:

Gunn v. Commissioner ( 1967 )


Merians v. Commissioner ( 1973 )


Arthur Beerman and Jessie Beerman v. United States ( 1968 )


Bonnyman v. United States ( 1957 )


Morgan v. Commissioner ( 1978 )


Gran v. Commissioner ( 1980 )


Steckel v. Commissioner ( 1956 )