This opinion cited by 71 cases:

Todd v. Commissioner ( 1981 )


Morgan v. Commissioner ( 1980 )


Thiel v. Commissioner ( 1977 )


Bernal v. Commissioner ( 1980 )


Bjorklund v. Commissioner ( 1963 )


Radd v. Commissioner ( 1982 )


Shieman v. Commissioner ( 1980 )


Knight v. Commissioner ( 1981 )


Pappas v. Commissioner ( 1965 )


Lombardo v. Commissioner ( 1979 )


Lanham v. Commissioner ( 1989 )


Bard v. Commissioner ( 1990 )


Cracchiola v. Commissioner ( 1979 )


Thomidis v. Commissioner ( 1965 )


Kuras v. Commissioner ( 1980 )


Dunn v. Commissioner ( 1975 )


Hascouet v. Commissioner ( 1982 )


Messenger v. Commissioner ( 1969 )


Stathes v. Commissioner ( 1965 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue ( 1968 )