This opinion cited by 29 cases:

Sedlacek v. Commissioner ( 1982 )


Fowler v. Commissioner ( 1982 )


CRAMER v. COMMISSIONER ( 2003 )


Batson v. Commissioner ( 1983 )


Cummings v. Commissioner ( 1984 )


M. J. Byorick, Inc. v. Commissioner ( 1988 )


Goldman v. Commissioner ( 1981 )


Chien v. Comm'r ( 2012 )


Peiper v. Commissioner ( 1984 )