This opinion cited by 61 cases:

Page v. Commissioner ( 1974 )


Roderick v. Sullivan ( 1974 )


sidney-messer-transferee-in-no-18731-nat-malamuth-transferee-in-no ( 1971 )


john-g-moffatt-v-commissioner-of-internal-revenue-mary-e-moffatt-v ( 1966 )


atlas-tool-co-inc-v-commissioner-of-internal-revenue-tax-court-docket ( 1980 )


Ross Michael Simon Trust, Arline A. Simon, Trustee v. The United States ( 1968 )


Olson v. Commissioner ( 1970 )


Abegg v. Commissioner ( 1968 )


Kind v. Commissioner ( 1970 )


Atlas Tool Co. v. Commissioner ( 1978 )


Romy Hammes, Inc. v. Commissioner ( 1977 )


Amalgamated Meat Cutters & Butcher Workmen v. Connally ( 1971 )


Morton v. United States ( 1966 )


Spitalny v. United States ( 1968 )


Great Lakes Pipe Line Company v. United States ( 1972 )


Peoples Bancorporation v. Commissioner ( 1992 )


Adshead v. Commissioner ( 1976 )


Kamerman v. Commissioner ( 1972 )


Johnson v. Commissioner ( 1991 )


Estate of Laff v. Commissioner ( 1979 )