This opinion cited by 10 cases:

Stevens Bros. Foundation, Inc. v. Commissioner , 39 T.C. 93 ( 1962 )


Zuanich v. Commissioner , 77 T.C. 428 ( 1981 )


The Lesavoy Foundation v. Commissioner of Internal Revenue , 238 F.2d 589 ( 1956 )


In Re the Estate of Cassner , 163 Ind. App. 588 ( 1975 )


masae-kondo-v-nicholas-deb-katzenbach-attorney-general-of-the-united , 356 F.2d 351 ( 1966 )


Institute for Trend Research v. Griffin , 101 N.H. 255 ( 1958 )


Smale & Robinson, Inc. v. United States , 123 F. Supp. 457 ( 1954 )


Gillis v. Commissioner , 52 T.C.M. 1128 ( 1986 )


SOMMER v. COMMISSIONER , 45 T.C.M. 1271 ( 1983 )


Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )