This opinion cited by 11 cases:

Killam v. Commissioner ( 1959 )


Kathman v. Commissioner ( 1968 )


Ernest L. Wilkinson and Alice L. Wilkinson v. The United States ( 1962 )


Grinnell Corporation v. The United States ( 1968 )


Roff v. Commissioner ( 1961 )


Simon Jaglom and Marie Jaglom v. Commissioner of Internal Revenue ( 1962 )


Harry Roff and Marcia Roff v. Commissioner of Internal Revenue ( 1962 )


the-first-national-bank-of-kansas-city-and-arthur-mag-executors-of-the ( 1962 )


Neese v. Commissioner ( 1964 )


Gallun v. Commissioner ( 1963 )


Edwin A. Gallun and Jane W. Gallun (Formerly Husband and Wife) v. Commissioner of Internal Revenue ( 1964 )