This opinion cited by 12 cases:

Siple v. Commissioner ( 1970 )


Fred H. Lenway & Co. v. Commissioner ( 1978 )


Groetzinger v. Commissioner ( 1984 )


Ditunno v. Commissioner ( 1983 )


Leonard Lundgren and Evelyn Lundgren v. Commissioner of Internal Revenue ( 1967 )


Best v. State Dept. of Revenue ( 1982 )


Baxter v. United States ( 1986 )


Garlove v. Commissioner ( 1965 )


Ninberg v. Commissioner ( 1967 )


BAGGAO v. COMMISSIONER ( 1992 )


McGlothlin v. Commissioner ( 1965 )


Milton E. Anderson and Mae E. Anderson v. United States ( 1977 )