This opinion cited by 13 cases:

State of South Dakota v. National Bank of South Dakota , 219 F. Supp. 842 ( 1963 )


Mortrud v. Commissioner , 44 T.C. 208 ( 1965 )


Bagley v. Commissioner , 46 T.C. 176 ( 1966 )


ROYSTER COMPANY v. United States , 342 F. Supp. 375 ( 1972 )


Homer O. Correll and Dorothy Correll v. United States , 369 F.2d 87 ( 1966 )


Commissioner v. Kowalski , 98 S. Ct. 315 ( 1977 )


Morelan v. United States , 237 F. Supp. 879 ( 1965 )


Armstrong v. Commissioner , 43 T.C. 733 ( 1965 )


Cowger v. Commissioner , 25 T.C.M. 513 ( 1966 )


Stevens v. Comm'r , 49 T.C.M. 491 ( 1985 )


Smith v. Commissioner , 25 T.C.M. 1266 ( 1966 )


Thrower v. Commissioner , 21 T.C.M. 1540 ( 1962 )


Price v. Commissioner , 39 T.C.M. 348 ( 1979 )