This opinion cited by 19 cases:

United States v. Abatti ( 1978 )


Brountas v. Commissioner ( 1979 )


Lemmen v. Commissioner ( 1981 )


In Re Callery ( 2002 )


Cozzi v. Commissioner ( 1987 )


Walter Demkowicz and Dorothy Demkowicz v. Commissioner of Internal Revenue ( 1977 )


Roberto Insolera and Angela Insolera v. Commissioner of Internal Revenue ( 1980 )


Llorente v. Commissioner ( 1980 )


Valley Title Co. v. Commissioner ( 1975 )


McGarvie v. Commissioner ( 1988 )


Duffey v. Commissioner ( 1993 )


De Voe v. Commissioner ( 1986 )


Regan v. Commissioner ( 1982 )


ESTATE OF NAZARIAN v. COMMISSIONER ( 1989 )


Astuto v. Commissioner ( 1987 )


Roby v. Commissioner ( 1983 )


Bergman v. Commissioner ( 1985 )


Russo v. Commissioner ( 1992 )


Dixon v. Commissioner ( 1999 )