This opinion cited by 19 cases:

Stewart v. Commissioner ( 1976 )


Hugh Browne v. Commissioner of Internal Revenue ( 1966 )


Michael Worsham v. Commissioner of IRS ( 2013 )


Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal Revenue ( 1957 )


Joseph N. Romm v. Commissioner of Internal Revenue ( 1958 )


Frank C. And Mary Papa v. Commissioner of Internal Revenue ( 1972 )


DeBrouse v. Commissioner ( 1988 )


Banks v. Commissioner ( 1961 )


King v. Commissioner ( 1978 )


Bird v. Commissioner ( 1962 )


Ocean Sands Holding Corp. v. Commissioner ( 1980 )


Parsons v. Commissioner ( 1964 )


Anaya v. Commissioner ( 1991 )


Hagaman v. Commissioner ( 1987 )


Estate of Brown v. Commissioner ( 1988 )


Sanchez v. Commissioner ( 1980 )


Kofmehl v. Commissioner ( 1978 )


William Levinson and William Levinson, Assignee of F.M.P. Corporation, Formerly Known as Fairmount Motor Products Co., Inc. v. United States ( 1974 )


Grossman v. Commissioner ( 1996 )