This opinion cited by 9 cases:

lambert-willett-v-commissioner-of-internal-revenue-mary-t-willett-v ( 1960 )


American State Bank, a Wisconsin Banking Corporation v. United States of America, (Two Cases) ( 1960 )


Commissioner of Internal Revenue v. Spermacet Whaling & Shipping Co., S/A ( 1960 )


Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner of Internal Revenue ( 1965 )


Donroy, Ltd., Dostrey, Ltd., Lacancal, Ltd., and Transpat, Ltd. v. United States ( 1962 )


Roggin v. Commissioner ( 1985 )


Boyd Gudgel and Geraldine Gudgel v. Commissioner of Internal Revenue ( 1959 )


estate-of-robert-a-goodall-deceased-c-m-goodall-v-commissioner-of ( 1968 )


Morrison v. Commissioner ( 1982 )