This opinion cited by 67 cases:

Rethorst v. Comm'r ( 1972 )


Wilson v. Commissioner ( 1980 )


OMAN CONSTR. CO. v. COMMISSIONER ( 1978 )


Davidson v. Commissioner ( 1981 )


Alisa v. Commissioner ( 1976 )


Cox Enters. & Subsidiaries v. Comm'r ( 2009 )


Kluge v. Commissioner ( 1981 )