This opinion cited by 16 cases:

Michael F. Hallabrin, Mildred Hallabrin, Clarence I. Steffey, Marjorie P. Steffey v. Commissioner of Internal Revenue ( 1963 )


General Insurance Agency, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Helen R. Throckmorton ( 1968 )


Roberts v. Commissioner ( 1974 )


Moss v. Commissioner ( 1980 )


Estate of Vella v. Commissioner ( 1982 )


Green v. Commissioner ( 1974 )


Friedman v. Commissioner ( 1968 )


Gold v. Commissioner ( 1981 )


Conti v. Commissioner ( 1992 )


Morris v. Commissioner ( 1990 )


Jacobs v. Commissioner ( 1974 )


Muncaster v. Commissioner ( 1976 )


Gallo v. Commissioner ( 1983 )


william-a-ehlers-and-william-a-ehlers-of-the-estate-of-margaret-c ( 1967 )


United States v. Joseph G. Lease ( 1965 )


estate-of-josephine-mazzoni-deceased-peter-mazzoni-and-peter-mazzoni-v ( 1971 )