This opinion cited by 100 cases:

Royster v. Commissioner ( 1987 )


Cooperberg v. Commissioner ( 1979 )


Adams v. Commissioner ( 1982 )


Houser v. Commissioner ( 1995 )


Raymond v. Commissioner ( 1991 )


Pettit v. Commissioner ( 1984 )


Whitten v. Commissioner ( 1980 )


MANNING v. COMMISSIONER ( 1993 )


Jackson v. Commissioner ( 1992 )


Petree v. Commissioner ( 1962 )


Graham v. Commissioner ( 1985 )


Turner v. Commissioner ( 1985 )


Christensen v. Commissioner ( 1982 )


Seits v. Commissioner ( 1994 )


Singleton v. Commissioner ( 1977 )


Klingler v. Commissioner ( 1987 )


Smith ( 1992 )


Connelly v. Commissioner ( 1994 )


Blackwell v. Commissioner ( 1961 )


Bellinger v. Commissioner ( 1995 )