This opinion cited by 9 cases:

Investors Syndicate of America, Inc. v. Simon ( 1975 )


in-the-matter-of-the-tax-indebtedness-of-dell-w-carlson-and-robert-torres ( 1978 )


State of Minnesota, by Warren Spannaus, Its Attorney General v. United States of America ( 1975 )


Commissioner of Internal Revenue v. Kenneth H., Susan L., Fred F., and Corinne B. Van Raden ( 1981 )


Green v. United States ( 1977 )


Investment Annuity, Inc. v. Blumenthal ( 1977 )


Dunn v. United States ( 1979 )


Parrish v. Loeb ( 1982 )


Educo, Inc. v. Donald C. Alexander, Commissioner of Internal Revenue, Defendants ( 1977 )