This opinion cited by 7 cases:

Diamond Bros. Company v. Commissioner of Internal Revenue , 322 F.2d 725 ( 1963 )


Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal Revenue , 351 F.2d 580 ( 1965 )


Tomie Kennedy v. Commissioner of Internal Revenue , 339 F.2d 335 ( 1964 )


John W. Crowe v. Commissioner of Internal Revenue , 396 F.2d 766 ( 1968 )


Edgar S. Idol, Katherine G. Idol, and Speedway Transports, Inc. v. Commissioner of Internal Revenue , 319 F.2d 647 ( 1963 )


Fehrs Finance Company, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 487 F.2d 184 ( 1973 )


Redding v. Comm'r , 2007 Tax Ct. Summary LEXIS 138 ( 2007 )