This opinion cited by 24 cases:

LTV Corp. v. Commissioner ( 1974 )


Penn-Dixie Steel Corp. v. Commissioner ( 1978 )


Belz Inv. Co. v. Commissioner ( 1979 )


Leslie Leasing Co. v. Commissioner ( 1983 )


Cooper v. Commissioner ( 1987 )


Peaden v. Commissioner ( 1999 )


Miller v. Commissioner ( 1985 )


Harry E. Peaden, Jr. v. Commissioner ( 1999 )


Boyce v. Comm'r ( 2010 )


Swift Dodge v. Commissioner ( 1981 )


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


Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue ( 1976 )


West v. Commissioner ( 1984 )


Davis v. Commissioner ( 1978 )


P. Liedtka Trucking, Inc. v. Commissioner ( 1975 )


Illinois Valley Paving Co. v. Commissioner ( 1981 )


Ziegler v. Commissioner ( 1984 )


Kansas City S. R. Co. v. Commissioner ( 1981 )


Lieber v. Commissioner ( 1993 )


Kanetzke v. Commissioner ( 1991 )