This opinion cited by 8 cases:

Bennett v. Commissioner ( 1958 )


Pascarelli v. Commissioner ( 1971 )


Nicholas v. Commissioner ( 1978 )


Banks v. Commissioner ( 1961 )


Mazzoni v. Commissioner ( 1970 )


Stern v. Commissioner ( 1984 )


Mahigel v. Commissioner ( 1983 )


ESTATE OF FRANK JOHNSON v. COMMISSIONER ( 2001 )