This opinion cited by 27 cases:

Nichols v. Commissioner ( 1983 )


Scott v. Commissioner ( 1979 )


Greenspan v. Commissioner ( 1980 )


Bergman v. Commissioner ( 1985 )


Farber v. Commissioner ( 1987 )


Estate of McCracken v. Commissioner ( 1975 )


Jessup v. Commissioner ( 1977 )