This opinion cited by 16 cases:

Telephone Answering Service Co. v. Commissioner ( 1974 )


Pittsburgh Realty Inv. Trust v. Commissioner ( 1976 )


Rendina v. Commissioner ( 1996 )


United States v. Davenport ( 2005 )


Al Zuni of Arizona, Inc. v. Commissioner ( 1999 )


In Re Steffen ( 2004 )


Steffen v. United States (In Re Steffen) ( 2009 )


Henry v. USA ( 2008 )


Cutler v. Commissioner ( 1994 )


Kind v. Commissioner ( 1970 )


PITTS v. COMMISSIONER ( 1978 )


Al Zuni of Arizona, Inc. v. Commissioner ( 1999 )


Hankey v. Commissioner ( 1975 )


Estate of Foster v. Commissioner ( 1988 )


E. Keith Owens v. Commissioner of Internal Revenue ( 1977 )


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