This opinion cited by 13 cases:

Dellinger v. Commissioner ( 1959 )


Wells v. Commissioner ( 1968 )


Estate of Park v. Commissioner ( 1972 )


amerada-hess-corporation-successor-by-merger-to-hess-oil-chemical ( 1975 )


Jarre v. Commissioner ( 1975 )


Holt Cargo Systems, Inc. v. Delaware River Port Authority ( 1998 )


MANDELBAUM v. COMMISSIONER ( 1995 )


Raznatovich v. Commissioner ( 1980 )


Estate of Scull v. Commissioner ( 1994 )


Adams v. Commissioner ( 1985 )


Farber v. Commissioner ( 1974 )


Goetz v. Commissioner ( 1962 )


Krauskopf v. Commissioner ( 1984 )