This opinion cited by 11 cases:

Elvia R. McCann and Mrs. Leone A. McCann v. The United States, Ms. Vertie M. Graves v. The United States ( 1983 )


Secretary of Environmental Affairs v. Massachusetts Port Authority ( 1975 )


A. Frederic Leopold and Walter A. Keane, as Executors of the Estate of Hans G. M. De Schulthess, Deceased v. United States ( 1975 )


Opinion No. ( 1977 )


Bruce v. Commissioner ( 1983 )


Hosbein v. Commissioner ( 1985 )


Andrews v. Commissioner ( 1992 )


United Title Ins. Co. v. Commissioner ( 1988 )


Frazier v. Commissioner ( 1994 )


Bank of Stockton v. Commissioner ( 1977 )


Fenstermaker v. Commissioner ( 1978 )