This opinion cited by 13 cases:

v-c-benderoff-and-katherine-benderoff-v-united-states-of-america-james , 398 F.2d 132 ( 1968 )


Colony, Inc. v. Commissioner , 78 S. Ct. 1033 ( 1958 )


Larry Howard Homan v. United States , 279 F.2d 767 ( 1960 )


North American Life and Casualty Co. v. Commissioner of Internal Revenue , 533 F.2d 1046 ( 1976 )


Federal Life Insurance Company (Mutual) v. United States , 527 F.2d 1096 ( 1975 )


Lawrence v. Commissioner , 27 T.C. 713 ( 1957 )


The Colony, Inc. v. Commissioner of Internal Revenue , 244 F.2d 75 ( 1957 )


Bell Federal Savings and Loan Association v. Commissioner of Internal Revenue , 40 F.3d 224 ( 1994 )


Cruz v. Commissioner , 60 T.C.M. 1280 ( 1990 )


Lawson v. Commissioner , 67 T.C.M. 3121 ( 1994 )


Western & Southern Life Ins. Co. v. Commissioner , 55 T.C. 1036 ( 1971 )


North American Life & Casualty Co. v. Commissioner , 63 T.C. 364 ( 1974 )


Schneider v. Commissioner , 49 T.C.M. 1032 ( 1985 )