This opinion cited by 7 cases:

Ebberts v. Commissioner ( 1968 )


Cornman v. Commissioner ( 1975 )


Miller v. Commissioner ( 1980 )


Solano v. Commissioner ( 1974 )


Zaffaroni v. Commissioner ( 1976 )


Ware v. Commissioner ( 1989 )


Bottome v. Commissioner ( 1972 )