This opinion cited by 27 cases:

Coombs v. Commissioner ( 1976 )


Horton v. Commissioner ( 1986 )


HARRIS v. COMMISSIONER ( 2001 )


Pleas Jones and Marie Jones, and James P. Stephenson and Betty P. Stephenson v. United States ( 1981 )


Robertson v. Commissioner ( 1999 )


Soterios and Catharine Hantzis v. Commissioner of Internal Revenue ( 1981 )


Chappie v. Commissioner ( 1980 )


Sargent v. Commissioner ( 1984 )


Thompson v. Commissioner ( 1979 )


Regan v. Commissioner ( 1987 )


Hoeppner v. Commissioner ( 1992 )


Pries v. Commissioner ( 1991 )


Plante v. Commissioner ( 1987 )


Wall v. Commissioner ( 1979 )


Thoma v. Commissioner ( 1983 )


Rohr v. Commissioner ( 1982 )


Andrews v. Commissioner ( 1990 )


OTNESS v. COMMISSIONER ( 1978 )


Jackson v. Commissioner ( 1984 )


Lackey v. Commissioner ( 1977 )