This opinion cited by 13 cases:

Coombs v. Commissioner ( 1976 )


Conforte v. Commissioner ( 1980 )


Johnny Weimerskirch v. Commissioner of Internal Revenue ( 1979 )


boyd-gaming-corporation-fka-the-boyd-group-and-subsidiaries-v ( 1999 )


Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue ( 1975 )


Winchell v. United States ( 1983 )


Cleophas L. Cox and Rose M. Cox v. Manuel Chaco, Director of Revenue and Taxation, and Government of Guam ( 1981 )


Grancich v. Commissioner ( 1978 )


Johnson v. Commissioner ( 1985 )


J. Grant Farms, Inc. v. Commissioner ( 1985 )


Boyd Gaming Corp. v. Commissioner ( 1997 )


Starr v. Commissioner ( 1976 )


Dobbe v. Commissioner ( 2000 )