This opinion cited by 111 cases:

West v. Commissioner ( 2000 )


Bacon v. Commissioner ( 2000 )


Estate of John W. Clause, Thomas Y. Clause, Personal Respresentative v. Commissioner ( 2004 )


Vincent Allen v. Commissioner ( 2007 )


Five Lakes Outing Club v. United States ( 1972 )


WSB Liquidating Corp. v. Commissioner ( 2001 )


Bowen v. Commissioner ( 2001 )


Rower v. Commissioner ( 1998 )


Palumbo v. Commissioner ( 1985 )


Alaska Plastics, Inc. v. Coppock ( 1980 )


Brallier v. Commissioner ( 1986 )


U. S. Equipment Co. v. Commissioner ( 1963 )


Dilos v. Commissioner ( 1965 )


Brown v. Commissioner ( 1978 )


McGowan v. Commissioner ( 1964 )


Duley v. Commissioner ( 1981 )


Lemler v. Commissioner ( 1979 )


NOBLE v. COMMISSIONER ( 2002 )


Gurdin v. Commissioner ( 1988 )


Palo Alto Town & Country Village, Inc. v. Commissioner ( 1973 )