This opinion cited by 16 cases:

Randolph v. Commissioner ( 2000 )


OKC Corp. v. Commissioner ( 1984 )


Burke v. Commissioner ( 1997 )


Barry M. Smith & Rochelle Smith v. Commissioner ( 2018 )


Midwest Stainless, Inc. v. Commissioner ( 2000 )


H. Kalicak Constr. Co. v. Commissioner ( 1984 )


L & L Marine Service, Inc. v. Commissioner ( 1987 )


P. J. Anderson & Sons v. Commissioner ( 1983 )


Marcus Estate v. Commissioner ( 1975 )


Estate of Shapiro v. Commissioner ( 1987 )


Helgesen Properties, Inc. v. Commissioner ( 1983 )


Nichols v. Commissioner ( 1973 )


Whiting v. Commissioner ( 1984 )


Estate of Miller v. Commissioner ( 1978 )


Schneller v. Commissioner ( 1996 )


Exchange Security Bank v. United States of America, Ellen Gregg Ingalls v. United States ( 1974 )