This opinion cited by 49 cases:

Levine v. Commissioner ( 1998 )


BALOT v. COMMISSIONER ( 2001 )


Stein v. Commissioner ( 1962 )


Singleton v. Commissioner ( 1975 )


Wilson v. Commissioner ( 1981 )


William Kale v. Commissioner ( 1996 )


Zipp v. Commissioner ( 1998 )


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


Toushin v. Commissioner ( 1999 )


Lee v. Commissioner ( 1995 )


Dileo v. Comm'r ( 1991 )


Luckman v. Commissioner ( 1971 )


Stone v. Commissioner ( 1986 )


Malandro v. Commissioner ( 1989 )


Anderson v. Commissioner ( 1995 )


Houser v. Commissioner ( 1995 )


Raymond v. Commissioner ( 1991 )


Kenner v. Commissioner ( 1975 )


Estate of Deniro v. Comm'r ( 1990 )


MANNING v. COMMISSIONER ( 1993 )