This opinion cited by 100 cases:

Lung Kuan Pao v. Commissioner ( 1984 )


Miller v. Commissioner ( 1989 )


Marcello v. Commissioner ( 1964 )


Cummings v. Commissioner ( 1968 )


Drummer v. Commissioner ( 1994 )


Mouriz v. Commissioner ( 1986 )


Hatch v. Commissioner ( 1980 )


Harker v. Commissioner ( 1994 )


Humphrey v. Commissioner ( 1995 )


Estate of Harrangue v. Commissioner ( 1963 )


Minter v. Commissioner ( 1991 )


Arouth ( 1992 )


Corrigan v. Commissioner ( 1994 )


Gardner v. Commissioner ( 1987 )


Fixel v. Commissioner ( 1974 )


Ross v. Commissioner ( 1978 )


Merlo v. Commissioner ( 1987 )


Drozda v. Comm'r ( 1984 )


Grant v. Commissioner ( 1994 )


Barbuto v. Commissioner ( 1991 )