This opinion cited by 13 cases:

Cool Fuel, Incorporated v. William H. Connett, Etc. ( 1982 )


Hannan v. Commissioner ( 1969 )


Estate of Di Rezza v. Commissioner ( 1982 )


Smith v. Comm'r ( 2009 )


Sydney G. and Lisa M. Smith v. Commissioner ( 2009 )


Wilt v. Commissioner ( 1973 )


Estate of Scarangella v. Commissioner ( 1973 )


Spencer Press, Inc. v. Donald Alexander, Etc. ( 1974 )


Security-First Natlional Bank v. United States ( 1960 )


Ringer v. Basile ( 1986 )


De La Salle Institute v. United States ( 1961 )


Charles F. Johnston, Jr. v. Commissioner of Internal Revenue ( 1970 )


robert-shaw-and-joan-helen-shaw-v-united-states-of-america-and-robert-a ( 1964 )