This opinion cited by 16 cases:

Mogab v. Commissioner ( 1978 )


Frantz v. Commissioner ( 1984 )


Elmer W. Anderson and Margaret P. Anderson v. United States ( 1971 )


Malawer v. Commissioner ( 1975 )


Fox v. Commissioner ( 1975 )


Dwyer v. Commissioner ( 1991 )


Frahm v. Commissioner ( 1974 )


Cournan v. Commissioner ( 1989 )


Farr v. Commissioner ( 1973 )


De Groff v. Commissioner ( 1977 )


Coloman v. Commissioner ( 1974 )


Cosgrove v. Commissioner ( 1987 )


Armstrong v. Comm'r ( 2010 )


Hurd v. Commissioner ( 1975 )


Leroy Frantz, Jr. And Sheila Frantz v. Commissioner of Internal Revenue ( 1986 )


CASCO BANK AND TRUST COMPANY v. United States ( 1975 )