This opinion cited by 39 cases:

Drake v. United States ( 1984 )


H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue Service ( 1981 )


Donald R. Golan & Sheila E. Golan v. Commissioner ( 2018 )


Saunders v. Commissioner ( 1964 )


Chase v. Commissioner ( 1965 )


Gordon Lubricating Co. v. Commissioner ( 1965 )


Hudspeth v. Commissioner ( 1972 )


Norton v. Commissioner ( 1970 )


louis-h-lewis-and-annette-lewis-estate-of-hyman-furst-deceased-by-louis ( 1964 )


carola-w-rothschild-walter-n-rothschild-jr-and-alan-m-stroock-as-of ( 1969 )


Wiener v. Commissioner ( 1972 )


Sandor v. Commissioner ( 1974 )


American Electric Power, Inc. v. United States ( 2001 )


Wachovia Bank & Trust Co. v. United States ( 1980 )


Vantress v. Commissioner ( 1964 )


Rosenthal v. Commissioner ( 1970 )


Estate of Cohen v. Commissioner ( 1970 )


Estate of Melcher v. Commissioner ( 1970 )


Roe v. Commissioner ( 1986 )