This opinion cited by 21 cases:

Gibbons v. Department of Revenue ( 1982 )


mrs-annie-laurie-rewis-as-temporary-administratrix-of-the-estate-of-joann ( 1971 )


mr-r-h-crosby-and-mrs-v-ethel-crosby-mrs-v-ethel-crosby-as-of-the ( 1974 )


Kenneth Poy Lee and Chow Joy Lee v. United States ( 1972 )


Exchange Security Bank v. United States ( 1972 )


United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc. ( 1969 )


bayou-verret-land-co-inc-v-commissioner-of-internal-revenue-carlos-and ( 1972 )


Marvin E. Jensen v. United States ( 1975 )


Wortham MacHinery Company v. United States ( 1974 )


Kipnis v. Commissioner ( 1982 )


Hunt v. Commissioner ( 1991 )


Lynch v. Commissioner ( 1983 )


Horner v. Commissioner ( 1994 )


Helgesen Properties, Inc. v. Commissioner ( 1983 )


Charleston v. Commissioner ( 1986 )


Justice Steel, Inc. v. Commissioner ( 1980 )


Clevenger v. Commissioner ( 1986 )


Southwestern Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee ( 1977 )


loftin-and-woodard-inc-k-c-loftin-and-marie-loftin-e-a-woodard-and ( 1978 )


Dorris H. Deason v. Commissioner of Internal Revenue ( 1979 )