This opinion cited by 20 cases:

Lukens v. Commissioner ( 1956 )


Ortmayer v. Commissioner ( 1957 )


Standard Linen Service, Inc. v. Commissioner ( 1959 )


Berghash v. Commissioner ( 1965 )


Garrison v. Commissioner ( 1969 )


Bennett v. Commissioner ( 1972 )


Benjamin J. Rudin v. United States ( 1958 )


William K. Edmister and Elizabeth Edmister v. Commissioner of Internal Revenue ( 1968 )


United States v. John H. Fewell ( 1958 )


Floyd W. Bell v. Commissioner of Internal Revenue ( 1957 )


Aloysius J. McGinty and Alice B. McGinty v. Commissioner of Internal Revenue ( 1963 )


Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United States ( 1962 )


Smith v. United States ( 1955 )


Sullivan v. United States ( 1965 )


Shephard v. Commissioner ( 1963 )


Saghafi v. Commissioner ( 1994 )


Glenn-Minnich Clothing Co. v. Commissioner ( 1960 )


Peterson v. Commissioner ( 1964 )


Berger v. Commissioner ( 1974 )


Elizabeth N. B. Ferro v. Commissioner of Internal Revenue ( 1957 )