This opinion cited by 16 cases:

Farber v. Commissioner , 43 T.C. 407 ( 1965 )


Dolan v. Commissioner , 44 T.C. 420 ( 1965 )


Rodney v. Comm'r , 53 T.C. 287 ( 1969 )


United States v. Allen M. Wainer , 240 F.2d 595 ( 1957 )


Johnson v. Jones-Journet , 320 So. 2d 533 ( 1975 )


Wayne Williams v. Gerald Liberty , 461 F.2d 325 ( 1972 )


United States v. Harry Kaplan, and Annie Kaplan , 267 F.2d 114 ( 1959 )


United States v. Kerr , 470 F. Supp. 278 ( 1978 )


United States v. Podell , 436 F. Supp. 1039 ( 1977 )


United States v. Rangel-Perez , 179 F. Supp. 619 ( 1959 )


Mercantile Holdings, Inc. v. Keeshin , 187 Ill. App. 3d 1088 ( 1989 )


Sullivan v. United States , 1979 D.C. App. LEXIS 414 ( 1979 )


Dubravski v. Commissioner , 39 T.C.M. 907 ( 1980 )


Roberts v. Commissioner , 34 T.C.M. 1421 ( 1975 )


Whitten v. Commissioner , 40 T.C.M. 625 ( 1980 )


Kroh v. Commissioner , 98 T.C. 383 ( 1992 )