This opinion cited by 12 cases:

Rouse v. Commissioner , 6 T.C. 908 ( 1946 )


Siewert v. Commissioner , 72 T.C. 326 ( 1979 )


Doty v. Commissioner , 81 T.C. 652 ( 1983 )


Rouse v. Commissioner of Internal Revenue , 159 F.2d 706 ( 1947 )


D'Elia v. D'Elia , 68 Cal. Rptr. 2d 324 ( 1997 )


United States v. Gallagher , 151 F.2d 556 ( 1945 )


Dispoto v. Commissioner , 60 T.C.M. 284 ( 1990 )


Conner v. Commissioner , 34 T.C.M. 1043 ( 1975 )


Harrington v. Commissioner , 67 T.C.M. 3060 ( 1994 )


Gaughan v. Commissioner , 66 T.C.M. 168 ( 1993 )


Davidson v. Commissioner , 43 T.C.M. 854 ( 1982 )


Showalter v. Commissioner , 33 T.C.M. 192 ( 1974 )