This opinion cited by 108 cases:

Price v. Commissioner ( 1996 )


DeSantis v. Commissioner ( 1997 )


Cooley v. Comm'r ( 2004 )


Switzer v. Commissioner ( 1953 )


Stone v. Commissioner ( 1954 )


Shaw v. Commissioner ( 1956 )


Schultz v. Commissioner ( 1958 )


Pigman v. Commissioner ( 1958 )


Farber v. Commissioner ( 1965 )


Stone v. Commissioner ( 1971 )


Conforte v. Commissioner ( 1980 )


Recklitis v. Commissioner ( 1988 )


Casale v. Commissioner ( 1956 )


Halle v. Commissioner of Internal Revenue ( 1949 )


Ragsdale v. Paschal ( 1954 )


Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue ( 1958 )


Robert L. Bender v. Commissioner of Internal Revenue, Checker Taxi Company v. Commissioner of Internal Revenue ( 1958 )


Levitt v. Commissioner ( 1995 )


Greenfeld v. Commissioner of Internal Revenue ( 1947 )


Burke v. Commissioner ( 1995 )