This opinion cited by 13 cases:

Garlock, Inc. v. Commissioner ( 1972 )


Estate of Whitlock v. Commissioner ( 1972 )


G.M. Trading Corp. v. Commissioner ( 1994 )


Durovic v. Commissioner ( 1970 )


Mariani Frozen Foods, Inc. v. Commissioner ( 1983 )


Garlock, Inc. v. Commissioner of Internal Revenue ( 1973 )


Ferdinand Cinelli and Sarah M. Cinelli v. Commissioner of Internal Revenue ( 1974 )


Edward J. Prescott and Wanda D. Prescott v. Commissioner of Internal Revenue, L. W. Simpson and Shirley Simpson v. United States ( 1977 )


Rodney, Inc. v. Hoey ( 1944 )


Charles Moore v. United States ( 2022 )


McKee v. Commissioner ( 1985 )


BERMAN v. COMMISSIONER ( 1983 )


Riverfront Groves, Inc. v. Commissioner ( 1973 )