This opinion cited by 29 cases:

Epstein v. Commissioner ( 1969 )


PPG Indus., Inc. v. Commissioner ( 1970 )


Gray v. Commissioner ( 1971 )


Nicholls, North, Buse Co. v. Commissioner ( 1971 )


Brittingham v. Commissioner ( 1976 )


Estate of Lucas v. Commissioner ( 1979 )


Johnson v. Commissioner ( 1980 )


William J. Sullivan and Georgia K. Sullivan v. United States ( 1966 )


BECK v. COMMISSIONER ( 2001 )


Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. Commissioner ( 2018 )


First National Bank of Omaha v. United States ( 1967 )


George Gardiner Green and Eleanor T. Green, Plaintiffs-Appellants-Cross v. United States of America, Defendant-Appellee-Cross ( 1972 )


C. F. Mueller Company v. Commissioner of Internal Revenue ( 1973 )


Monroe Zipp and Helen Zipp v. Commissioner of Internal Revenue, Bernard Zipp and Jean B. Zipp v. Commissioner of Internal Revenue ( 1958 )


Hagaman v. Commissioner ( 1990 )


Spitz Trust v. Commissioner ( 1971 )


L. R. Schmaus Co. v. Commissioner ( 1967 )


H. Kalicak Constr. Co. v. Commissioner ( 1984 )


Sparks Nugget, Inc. v. Commissioner ( 1970 )


Rosenbaum v. Commissioner ( 1983 )