This opinion cited by 33 cases:

Donaghy v. Commissioner ( 1980 )


Waitzkin v. Commissioner ( 1981 )


Young v. Commissioner ( 1983 )


Wright v. Commissioner ( 1981 )


McGuire v. Commissioner ( 1981 )


Babcock v. Commissioner ( 1986 )


Sharkey v. Commissioner ( 1990 )


Palmer v. Commissioner ( 1981 )


Barton v. Commissioner ( 1982 )


Frank T. Olsen and Lois E. Olsen v. Commissioner of Internal Revenue ( 1983 )


Hamblen v. Commissioner ( 1982 )


Gruber v. Commissioner ( 1983 )


Hollingshead v. Commissioner ( 1984 )