This opinion cited by 21 cases:

Gibson Products Co. v. United States ( 1978 )


Vaira v. Commissioner ( 1969 )


Bolger v. Commissioner ( 1973 )


Singleton v. Commissioner ( 1975 )


Siewert v. Commissioner ( 1979 )


Gilbert v. Commissioner ( 1980 )


Simmonds Precision Prods. v. Comm'r ( 1980 )


Zappo v. Commissioner ( 1983 )


Carolina, C. & O. R. Co. v. Commissioner ( 1984 )


Estate of Baron v. Commissioner ( 1984 )


Waddell v. Commissioner ( 1986 )


Yoc Heating Corp. v. Commissioner ( 1973 )


Jackson v. Commissioner ( 1986 )


Zane v. Commissioner ( 1988 )


Green v. Commissioner ( 1989 )


Marcus v. Commissioner ( 1971 )


Seay v. Commissioner ( 1983 )


RUTHERFORD v. COMMISSIONER ( 1978 )


Estate of Engelstein v. Commissioner ( 1977 )


Saviano v. Commissioner ( 1983 )