This opinion cited by 41 cases:

Leibowitz v. Commissioner ( 1997 )


ARBINI v. COMMISSIONER ( 2001 )


Stevens v. Commissioner ( 1971 )


Anselmo v. Commissioner ( 1983 )


Skripak v. Commissioner ( 1985 )


Abeid v. Comm'r ( 2004 )


Volvo Commercial Finance LLC the Americas v. Gasel Transportation Lines, Inc. (In Re Gasel Transportation Lines, Inc.) ( 2005 )


Tennessee Foundry & MacHine Company v. Commissioner of Internal Revenue ( 1968 )


United States v. Garcia ( 2009 )


In re: Gasel Trans. v. ( 2005 )


Memphis Planned Parenthood, Inc. v. Don Sundquist, Governor, of the State of Tennessee ( 1999 )


Jones v. Commissioner ( 1998 )


Stanley H. Swift and Marion Swift v. J.A. Fruehauf, A/K/A Janet Allen Fruehauf ( 1986 )


Bank One Corporation v. Commissioner ( 2003 )


The Ogden Company v. Commissioner of Internal Revenue ( 1969 )


Eugene P. Ruehlmann, of the Estate of Frances Foster Wells, Deceased v. Commissioner of Internal Revenue ( 1969 )


Taylor v. United States ( 1991 )


Opinion No. ( 2002 )


Ismat M. Abeid v. Commissioner ( 2004 )


Lakewood Manufacturing Company v. Commissioner of Internal Revenue ( 1972 )