This opinion cited by 8 cases:
Frank v. Commissioner , 54 T.C. 75 ( 1970 )
Divine v. Commissioner , 59 T.C. 152 ( 1972 )
William J. Haag and Edith C. Haag v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. E. B. Sewall Manufacturing Company , 334 F.2d 351 ( 1964 )
Raymond A. Rank v. United States , 345 F.2d 337 ( 1965 )
Colton v. Williams , 209 F. Supp. 381 ( 1962 )
Lo Bue v. Commissioner , 22 T.C. 440 ( 1954 )
Commissioner of Internal Revenue v. Estate of James S. Ogsbury, Deceased, Florence N. Ogsbury, and Florence N. Ogsbury, Surviving Wife , 258 F.2d 294 ( 1958 )
Friedman v. Comm'r , 36 T.C.M. 841 ( 1977 )