This opinion cited by 14 cases:

Pascarelli v. Commissioner ( 1971 )


Martin v. Internal Revenue Service ( 1994 )


robert-l-nowland-and-mary-c-nowland-the-north-beach-amusement-company ( 1957 )


Samuel W. Marshall, Jr. v. Commissioner of Internal Revenue, Frances McClellan Marshall v. Commissioner of Internal Revenue ( 1957 )


Andrew J. Easter and Mildred P. Easter v. Commissioner of Internal Revenue ( 1964 )


United States v. Ridley ( 1954 )


Seagraves v. Commissioner ( 1961 )


Gillespie v. Commissioner ( 1976 )


Lambaiso v. Commissioner ( 1999 )


Di Lando v. Commissioner ( 1975 )


Cummings v. Commissioner ( 1968 )


Cebollero v. Commissioner ( 1990 )


Siekierski v. Commissioner ( 1982 )


Chaitlen v. Commissioner ( 1978 )