This opinion cited by 25 cases:

Roth Steel Tube Co. v. Commissioner ( 1977 )


Eisenberg v. Commissioner ( 1982 )


Crown v. Commissioner ( 1981 )


Roth Steel Tube Company v. Commissioner of Internal Revenue ( 1980 )


Estate of Byers v. Commissioner ( 1972 )


Estate of Rapoport v. Commissioner ( 1982 )


Gustin v. Commissioner ( 1968 )


Lundgren v. Commissioner ( 1965 )


Cole v. Commissioner ( 1987 )


Rollins v. Commissioner ( 1979 )


Stinnett's Pontiac Service, Inc. v. Commissioner ( 1982 )


Frick v. Commissioner ( 1983 )


Howe v. Commissioner ( 1964 )


Bettinger v. Commissioner ( 1970 )


Aerotron Grantor & Stockholder Trust v. Commissioner ( 1988 )


Ramos v. Commissioner ( 1981 )


Gelfond v. Commissioner ( 1964 )


KELLY v. COMMISSIONER ( 1992 )


Hines v. Commissioner ( 1982 )


Golder v. Commissioner ( 1976 )