This opinion cited by 62 cases:

Laughlin v. Commissioner ( 1965 )


AJF Transp. Consultants, Inc. v. Commissioner ( 1999 )


Sowards v. Comm'r ( 2003 )


Hansen v. Commissioner ( 1987 )


Smith v. Commissioner ( 1976 )


Van Vorst v. Commissioner ( 1993 )


Franklin v. Commissioner ( 1993 )


Kendzie v. Commissioner ( 1968 )


Lenihan v. Comm'r ( 2006 )


Goodwin v. Commissioner ( 1979 )


Wicker v. Commissioner ( 1993 )


Singleton v. Commissioner ( 1977 )


Bennett v. Commissioner ( 1987 )


Monroy v. Commissioner ( 1996 )


Williams v. Commissioner ( 1994 )


Proctor v. Comm'r ( 1985 )


Peyton v. Comm'r ( 2003 )


Morse v. Comm'r ( 2003 )


Ferguson v. Comm'r ( 2004 )


Rivera v. Commissioner ( 1979 )