This opinion cited by 9 cases:

Roussel v. Commissioner ( 1961 )


Arrigoni v. Commissioner ( 1980 )


Estate of Rapoport v. Commissioner ( 1982 )


American Credit Corp. v. Commissioner ( 1973 )


Stark v. Commissioner ( 1982 )


Harris v. Commissioner ( 1973 )


Saltzman v. Commissioner ( 1994 )


DECLERK v. COMMISSIONER ( 2004 )


Santa Monica Pictures, L.L.C. v. Comm'r ( 2005 )