This opinion cited by 15 cases:

Smith v. Commissioner ( 1982 )


Peat Oil & Gas Assocs. v. Commissioner ( 1993 )


Early v. Atkinson ( 1949 )


Bazley v. Tortorich ( 1980 )


Reuben H. Donnelley Corporation v. United States ( 1966 )


Jefferson v. Commissioner ( 1968 )


Brooks v. Comm'r ( 2013 )


Demler v. Commissioner ( 1966 )


Bello v. Commissioner ( 1974 )


Aljian v. Commissioner ( 1989 )


O'Malley v. Commissioner ( 1980 )


Fox v. Commissioner ( 1984 )


Spruance v. Director of Revenue ( 1971 )


Du Pont v. Commissioner of Internal Revenue ( 1941 )


Fox v. Commissioner of Internal Revenue ( 1951 )