This opinion cited by 8 cases:
Suarez v. Commissioner , 68 T.C. 857 ( 1977 )
Grummer v. Commissioner , 46 T.C. 674 ( 1966 )
George Frederick Carnes v. United States or America , 260 F.2d 341 ( 1959 )
Commissioner of Internal Revenue v. José Ferrer , 304 F.2d 125 ( 1962 )
Mivec v. Commissioner , 43 T.C.M. 24 ( 1981 )
Strandquist v. Commissioner , 29 T.C.M. 387 ( 1970 )
Forest G. Smith, Jr., and Rose Mary Smith v. Commissioner of Internal Revenue , 324 F.2d 725 ( 1963 )
commissioner-of-internal-revenue-v-carl-l-danielson-and-pauline-s , 378 F.2d 771 ( 1967 )