This opinion cited by 10 cases:

Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal Revenue , 364 F.2d 734 ( 1966 )


Knowles Electronics, Inc. v. United States , 365 F.2d 43 ( 1966 )


Karl F. Knetsch and Eva Fay Knetsch v. The United States , 348 F.2d 932 ( 1965 )


Sumner E. And Barbara P. Brown v. The United States , 396 F.2d 459 ( 1968 )


De Martino v. Commissioner , 51 T.C.M. 1278 ( 1986 )


Rosenthal v. Commissioner , 29 T.C.M. 1521 ( 1970 )


Norton v. Commissioner , 29 T.C.M. 1257 ( 1970 )


Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue, Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue , 476 F.2d 398 ( 1973 )


Wachovia Bank & Trust Co. v. United States , 499 F. Supp. 615 ( 1980 )


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