This opinion cited by 27 cases:

Valley Die Cast Corp. v. Commissioner ( 1983 )


Garst Trust v. Commissioner ( 1987 )


Bensberg v. Commissioner ( 1981 )


Browning v. Commissioner ( 1974 )


Pershing v. Commissioner ( 1981 )


Westcott v. Commissioner ( 1980 )


Elton v. Commissioner ( 2000 )