This opinion cited by 75 cases:

Hibbs v. Commissioner ( 1986 )


Sankary v. Commissioner ( 1982 )


First Teachers Inv. Corp. v. Commissioner ( 1980 )


Pomeranz v. Comm'r ( 1980 )


Collins v. Commissioner ( 1977 )


Osborne v. Commissioner ( 1995 )


Feldman v. Commissioner ( 1991 )


Emmer Bros. Co. v. Commissioner ( 1989 )


Christensen v. Commissioner ( 1969 )


PRECISION PINE & TIMBER, INC. v. COMMISSIONER ( 2003 )


Javorski v. Comm'r ( 2010 )


Reese v. Commissioner ( 1976 )


Le Landais v. Commissioner ( 1976 )


Lincoln v. Commissioner ( 1955 )


Duncan v. Commissioner ( 1986 )


GE Employees Securities Corporation v. Manning ( 1943 )


Emhart Corp. v. Commissioner ( 1998 )


Appalachian Trail Co. v. Commissioner ( 1973 )


Sipprell v. Commissioner ( 1962 )


Estate of Cicero Ioan Limberea v. Comm'r ( 2013 )