This opinion cited by 100 cases:

Bevan v. Commissioner ( 1971 )


Iles v. Commissioner ( 1998 )


Dipierro v. Commissioner ( 1999 )


McHan v. Comm'r ( 2006 )


W. Frank Lee, Jr., as Administrator of the Estate of W. Frank Lee, Deceased, and Anne H. Lee, Surviving Wife v. Commissioner of Internal Revenue ( 1956 )


Minette S. MacIas v. Commissioner of Internal Revenue ( 1958 )


Harvey Veino v. John L. Fahs, Individually, and as Former Collector of Internal Revenue for the District of Florida ( 1958 )


Hugh N. Mills and Jane W. Mills v. Commissioner of Internal Revenue ( 1968 )


Jay J. And Rose B. Armes v. Commissioner of Internal Revenue ( 1971 )


Alexander v. Commissioner ( 1981 )


Schlauch v. Commissioner ( 1992 )


Johnson v. Commissioner ( 1994 )


John and Betty MacGuire v. Commissioner of Internal Revenue ( 1971 )


Downing v. Comm'r ( 2003 )


Harrell v. Commissioner ( 1998 )


Estate of Kanter v. Comm'r ( 2007 )


Moore v. United States ( 1964 )


Gleave v. Comm'r ( 1997 )


Roth v. Commissioner ( 1998 )


Grossman v. Commissioner ( 1996 )