This opinion cited by 32 cases:

Johnson v. Commissioner ( 1980 )


Cash v. Commissioner ( 1977 )


Patterson v. Comm'r ( 1989 )


Hammond v. Commissioner ( 1981 )


Rosenbaum v. Commissioner ( 1979 )


Pierce v. Commissioner ( 1980 )


Silman v. Commissioner ( 1978 )


Keeler v. Commissioner ( 1978 )


MUELLER v. COMMISSIONER ( 2001 )


Schetzer v. Commissioner ( 1999 )


MUELLER v. COMMISSIONER ( 2000 )


LOCKMILLER v. COMMISSIONER ( 2003 )