This opinion cited by 22 cases:

Adirondack League Club v. Commissioner ( 1971 )


Cagle v. Commissioner ( 1974 )


Dunlap v. Commissioner ( 1980 )


Lychuk v. Comm'r ( 2001 )


De Groff v. Commissioner ( 1970 )


Webb v. Commissioner ( 1971 )


Eugene H. Buder, of the Estate of Oscar E. Buder, Deceased, and Eugenia H. Buder v. United States ( 1966 )


Wells Fargo & Co. v. Commissioner IR ( 2000 )


Santa Fe Pacific Gold Company and Subsidiaries, By and Through Its Successor in Interest Newmont USA Limited v. Commissioner ( 2009 )


David J. Lychuk and Mary K. Lychuk v. Commissioner ( 2001 )


Bennett v. Commissioner of Internal Revenue ( 1944 )


Glenwood Sanatorium v. Commissioner ( 1953 )


Perlmutter v. Commissioner ( 1965 )


Estate of Buder v. Commissioner ( 1963 )


Platzer v. Commissioner ( 1981 )


Francis v. Commissioner ( 1977 )


Schaevitz v. Commissioner ( 1971 )


Gaines v. Commissioner ( 1982 )


Habeeb v. Commissioner ( 1976 )


Bullock's Dep't Store v. Comm'r ( 1973 )