This opinion cited by 61 cases:

Anders v. Commissioner ( 1967 )


Kathman v. Commissioner ( 1968 )


Pastene v. Commissioner ( 1969 )


Estate of Lammerts v. Commissioner ( 1970 )


Of Course, Inc. v. Commissioner ( 1972 )


Telephone Answering Service Co. v. Commissioner ( 1974 )


Estate of Munter v. Commissioner ( 1975 )


Stewart Trust v. Commissioner ( 1975 )


Capital Sales, Inc. v. Commissioner ( 1978 )


Columbia Gas of Maryland, Inc. And Cumberland and Allegheny Gas Company v. The United States ( 1966 )


Commissioner of Internal Revenue v. Hyman H. Berghash and Rose Berghash, Commissioner of Internal Revenue v. Delavan-Bailey Drug Co., Inc. ( 1966 )


MIDLAND-ROSS CORPORATION v. United States ( 1972 )


Central Tablet Manufacturing Co. v. United States ( 1972 )


united-states-v-w-m-morton-sr-and-milton-taylor-trustees-logan ( 1968 )


benedict-oil-company-a-delaware-corporation-and-benedict-i-lubell-as ( 1978 )


Robert H. Storz, Transferee of Storz-Wachob-Bender Co., a Dissolved Corporation v. Commissioner of Internal Revenue ( 1978 )


joseph-simon-and-jonnie-h-simon-v-commissioner-of-internal-revenue ( 1981 )


United States v. Mountain States Mixed Feed Company, Joseph Pepper, Marvin Pepper, and Freeman Pepper ( 1966 )


National Labor Relations Board v. Wheeling Electric Company, National Labor Relations Board v. Wheeling Electric Power Company ( 1971 )


Werner Abegg v. Commissioner of Internal Revenue, Cresta Corporation, S.A., Transferee v. Commissioner of Intenal Revenue ( 1970 )