This opinion cited by 17 cases:

Weinberg v. Commissioner ( 1975 )


Kowalski v. Comm'r ( 1975 )


Coombs v. Commissioner ( 1976 )


Turner v. Commissioner ( 1977 )


Lindeman v. Commissioner ( 1973 )


Commissioner v. Kowalski ( 1977 )


Robert J. Kowalski and Nancy A. Kowalski v. Commissioner of Internal Revenue ( 1976 )


Royster Company v. United States ( 1973 )


Central Illinois Public Service Co. v. United States ( 1976 )


Hill v. United States ( 1984 )


Levy v. Commissioner ( 1974 )


Duguid v. Commissioner ( 1971 )


Scarborough v. Commissioner ( 1971 )


Benninghoff v. Commissioner ( 1978 )


Ghastin v. Commissioner ( 1973 )


morgan-p-koerner-and-juanita-b-koerner-who-individually-and-as-class ( 1977 )


Tony M. Smith and Nellie Smith v. United States ( 1976 )