This opinion cited by 67 cases:

Davis v. Commissioner ( 1995 )


Estate of Silverman v. Commissioner ( 1992 )


Koufman v. Commissioner ( 1976 )


Hudlow v. Commissioner ( 1971 )


Failla v. Commissioner ( 1986 )


Simmons v. Commissioner ( 1983 )


Ocean Sands Holding Corp. v. Commissioner ( 1980 )


McLemore v. Commissioner ( 1973 )


LDS, Inc. v. Commissioner ( 1986 )


Greenfield v. Commissioner ( 1973 )


International Flavors & Fragrances, Inc. v. Commissioner ( 1974 )


Palmer v. Commissioner ( 1974 )


Wrenn v. Commissioner ( 1976 )


Stinnett's Pontiac Service, Inc. v. Commissioner ( 1982 )


Davidson v. Commissioner ( 1982 )


Peterson Irrevocable Trust 2 for benefit of Peterson v. Commissioner ( 1986 )


Krapf v. Commissioner ( 1978 )


Rudolph Inv. Corp. v. Commissioner ( 1972 )


White Tool & Machine Co. v. Commissioner ( 1980 )


Speer v. Commissioner ( 1996 )