This opinion cited by 111 cases:

Casali v. Commissioner ( 1966 )


Jacobs v. Commissioner ( 1982 )


Hofmann Bros. Realty Corp. v. Commissioner ( 1963 )


Sann v. Commissioner ( 1997 )


Lehrer v. Comm'r ( 2006 )


Hall v. Commissioner ( 1976 )


Finney v. Commissioner ( 1980 )


Sealy v. Commissioner ( 1980 )


Cox v. Commissioner ( 1987 )


John Lizak, Inc. v. Commissioner ( 1969 )


Progressive Engineering, Inc. v. Commissioner ( 1975 )


McCoy Enters. v. Commissioner ( 1992 )


Irving Sachs v. Commissioner of Internal Revenue ( 1960 )


Young v. Commissioner ( 1989 )


Kooyers v. Comm'r ( 2004 )


Yarbrough Oldsmobile Cadillac v. Commissioner ( 1995 )


THORNSJO v. COMMISSIONER ( 2001 )


THORNTON v. COMMISSIONER ( 2002 )


Draper v. Commissioner ( 1959 )


Harvey v. Comm'r ( 1999 )