This opinion cited by 10 cases:

Habersham-Bey v. Commissioner ( 1982 )


Estate of Albert D. Phillips, Deceased, Viola T. Chartrand, Formerly Viola T. Phillips, Administratrix v. Commissioner of Internal Revenue ( 1957 )


Estate of Walter F. Rau, Sr., Deceased, Raymond J. Shorb, Administrator With the Will Annexed v. Commissioner of Internal Revenue ( 1962 )


Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee ( 1975 )


John Gatling v. Commissioner of Internal Revenue ( 1961 )


Bruce Goldberg, Inc. v. Commissioner ( 1989 )


Scott v. Commissioner ( 1979 )


Morris v. Commissioner ( 1990 )


Sclafani v. Comm'r ( 1963 )


Kofmehl v. Commissioner ( 1978 )