This opinion cited by 16 cases:

Stevens Bros. Foundation, Inc. v. Commissioner ( 1962 )


A. B. C. D. Lands, Inc. v. Commissioner ( 1964 )


Sanzogno v. Commissioner ( 1973 )


Pittsburgh Realty Inv. Trust v. Commissioner ( 1976 )


Peter Pan Seafoods, Inc. v. United States ( 1969 )


Gene O. Clark and Faye Clark v. Commissioner of Internal Revenue ( 1959 )


Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal Revenue ( 1957 )


Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of America ( 1960 )


Commissioner of Internal Revenue v. Mildred Irene Siegel ( 1957 )


Wallace M. Handeland and Lee Handeland v. Commissioner of Internal Revenue ( 1975 )


alfred-l-ochs-v-the-united-states-alfred-l-ochs-and-wife-verna-l ( 1962 )


Buhler v. Commissioner ( 1970 )


Schick v. Commissioner ( 1966 )


sidney-messer-transferee-in-no-18731-nat-malamuth-transferee-in-no ( 1971 )


Messer v. Commissioner ( 1969 )


Marcus v. Commissioner ( 1996 )