This opinion cited by 7 cases:

Kaiser v. Commissioner ( 1998 )


Groetzinger v. Commissioner ( 1984 )


Ditunno v. Commissioner ( 1983 )


Noto v. United States ( 1984 )


Goss v. Commissioner ( 1977 )


Ninberg v. Commissioner ( 1967 )


American Underwriters v. Commissioner ( 1996 )