This opinion cited by 71 cases:

Chippi v. Commissioner ( 1971 )


Castorina v. Commissioner ( 1981 )


DAVIES v. COMMISSIONER ( 1981 )


Keen v. Commissioner ( 1981 )


Soriano v. Commissioner ( 1972 )


Tapper v. Commissioner ( 1981 )


Taylor v. Commissioner ( 1965 )


Williams v. Commissioner ( 1963 )


Hartman v. Commissioner ( 1981 )


Swan v. Commissioner ( 1979 )


Storey v. Commissioner ( 1981 )