This opinion cited by 30 cases:

Fisher v. Commissioner ( 1974 )


Flicker v. Commissioner ( 1970 )


Bredahl v. Commissioner ( 1977 )


Stougaard v. Commissioner ( 1971 )


Allen v. Commissioner ( 1983 )


Harper v. Commissioner ( 1972 )


myron-w-mizell-karen-l-mizell-jerry-d-kennett-leah-b-kennett-zbigniew ( 1981 )


Betty Jane Stewart v. United States ( 1966 )


Fielding v. Commissioner ( 1972 )


Quast v. United States ( 1968 )