This opinion cited by 61 cases:

Frank E. Connery, in No. 19,432 v. United States of America. Max Kraven, in No. 19,433 v. United States ( 1972 )


Hollywood Baseball Association v. Commissioner of Internal Revenue ( 1970 )


R. A. Babcock and Norma L. Babcock v. V. Lee Phillips ( 1967 )


Of Course, Inc., (Formerly: The Isaac Hamburger & Sons Company), a Maryland Corporation in Dissolution v. Commissioner of Internal Revenue ( 1974 )


Midland-Ross Corporation, Transferee of Surface Combustion Corporation v. United States ( 1973 )


Bishop v. United States ( 1971 )


National Labor Relations Board v. North Arkansas Electric Cooperative, Inc. ( 1971 )


Estate of Foster v. Commissioner ( 1988 )


Commissioner of Internal Revenue v. Irving Gordon and Margaret Gordon, Irving Gordon and Margaret Gordon v. Commissioner of Internal Revenue ( 1967 )


United States v. Adkins-Phelps, Incorporated ( 1968 )


Estate of Bernard H. Stauffer, Bonnie H. Stauffer v. Commissioner of Internal Revenue ( 1968 )


Lanrao, Inc. v. United States ( 1970 )


e-robert-breech-jr-and-mara-w-breech-v-united-states-of-america ( 1971 )


George Page, Transferee v. Commissioner of Internal Revenue ( 1975 )


Home Construction Corporation of America, Etc. v. United States ( 1971 )


General Housewares Corporation v. United States ( 1980 )


Stanley B. Rose, and June Rose, Husband and Wife v. United States ( 1981 )


J. E. Smothers and Doris Smothers v. United States ( 1981 )


Anchorage Nursing Home, Inc. v. Commissioner ( 1974 )


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