This opinion cited by 17 cases:

McClain v. Comm'r ( 2007 )


Sheppard v. Commissioner ( 1959 )


Golden v. Commissioner ( 1997 )


MERRIWEATHER v. COMMISSIONER ( 2002 )


HOWARD v. COMMISSIONER ( 2003 )


Turay v. Commissioner ( 1999 )


Parsons v. Commissioner ( 1986 )


Bye v. Commissioner ( 1972 )


Amaro v. Commissioner ( 1970 )


Ochs v. Commissioner ( 1986 )


McLeod v. Comm'r ( 2012 )


Cox v. Commissioner ( 1977 )


Rodenbaugh v. Commissioner ( 1981 )


DERRICK ELKINS v. COMMISSIONER ( 2004 )


SLIWINSKI v. COMMISSIONER ( 2003 )


Aruai v. Comm'r ( 2006 )


MCNAIR v. COMMISSIONER ( 2004 )