This opinion cited by 9 cases:

Niles v. United States , 520 F. Supp. 808 ( 1981 )


Carroll J. Bellis and Mildred Bellis v. Commissioner of Internal Revenue , 540 F.2d 448 ( 1976 )


Lester E. Braddock, Administrator (Now Personal Representative) of the Estate of Helen M. Braddock, Deceased v. United States , 434 F.2d 631 ( 1970 )


Alexander v. IRS ( 1995 )


Keller Street Development Co. v. Commissioner , 37 T.C.M. 1451 ( 1978 )


Greene v. Commissioner , 47 T.C.M. 190 ( 1983 )


Furrer v. Commissioner , 35 T.C.M. 1525 ( 1976 )


Estate of Mona Bettin, Deceased. Fredric Bettin v. Commissioner of Internal Revenue , 543 F.2d 1269 ( 1976 )


Ralph Furrer and Rosemarie Furrer v. Commissioner of Internal Revenue , 566 F.2d 1115 ( 1977 )