This opinion cited by 24 cases:

WILKERSON v. COMMISSIONER ( 2004 )


LEONARD v. COMMISSIONER ( 2005 )


John Factor v. Commissioner of Internal Revenue ( 1960 )


Glenn Ross Smith v. Commissioner of Internal Revenue ( 1979 )


Coleman v. Commissioner ( 1981 )


John E. Rogers & Frances L. Rogers v. Commissioner ( 2019 )


Giles v. Commissioner ( 1985 )


Winter v. Commissioner ( 1983 )


Bailey v. Commissioner ( 1983 )


Godwin v. Comm'r ( 2003 )


Ruecker v. Commissioner ( 1981 )


Thomas K. Richey & Maureen P. Cleary ( 2023 )


Henke v. Commissioner ( 1973 )


Dvorkovitz v. Commissioner ( 1966 )


Abrams v. Commissioner ( 1981 )


Lutz v. Commissioner ( 1976 )


Rountree v. Commissioner ( 1968 )


Getz v. Commissioner ( 1965 )


Irving Sachs v. Commissioner of Internal Revenue ( 1960 )


Maher v. Commissioner ( 1981 )