This opinion cited by 111 cases:

Proctor v. Commissioner ( 1981 )


Wangrud v. Commissioner ( 1980 )


Betson v. Commissioner ( 1984 )


Luce v. Commissioner ( 1970 )


McCabe v. Commissioner ( 1985 )


Ross v. Commissioner ( 1978 )


CTM Constr., Inc. v. Commissioner ( 1988 )


Tanner v. Commissioner ( 1983 )


Lysek v. Commissioner ( 1975 )


Turner v. Commissioner ( 1964 )


Holland v. Commissioner ( 1974 )