This opinion cited by 14 cases:
Cooley v. Comm'r , 87 T.C.M. 1025 ( 2004 )
Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal Revenue , 230 F.2d 336 ( 1956 )
United States v. Cecil Thompson, Cecil Thompson, Cross-Appellant v. United States of America, Cross-Appellee , 279 F.2d 165 ( 1960 )
Wesley O. Paddock v. United States , 280 F.2d 563 ( 1960 )
Bukowski v. United States , 136 F. Supp. 91 ( 1955 )
Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal Revenue , 251 F.2d 311 ( 1957 )
Roenstad v. Commissioner , 24 T.C.M. 179 ( 1965 )
Hahn v. Commissioner , 32 T.C.M. 895 ( 1973 )
Cooper v. Commissioner , 48 T.C.M. 340 ( 1984 )
Toledano v. Commissioner , 22 T.C.M. 984 ( 1963 )
Waller v. Commissioner , 61 T.C.M. 2486 ( 1991 )
JCAJ Invest., Inc. v. Commissioner , 38 T.C.M. 138 ( 1979 )
Schneider v. Kelm , 137 F. Supp. 871 ( 1956 )
Rhodes v. Comm'r , 2006 Tax Ct. Summary LEXIS 165 ( 2006 )