This opinion cited by 30 cases:

Williams v. Commissioner ( 1969 )


Prendergast v. Commissioner ( 1972 )


Estate of Boeshore v. Commissioner ( 1982 )


Stromme v. Comm'r ( 2012 )


Government of Guam v. George E. Koster and Crystal K. Koster ( 1966 )


Henderson Clay Products v. United States ( 1967 )


Pavel Dobra and Ana Dobra v. Commissioner ( 1998 )


Cordell Brooks and Excel C. Brooks v. United States ( 1973 )


Levon P. Biolchin v. Commissioner of Internal Revenue ( 1970 )


John C. Muse v. United States ( 1970 )


Joseph F. Elward v. United States ( 1973 )


Gene W. And Jule C. Reardon v. United States ( 1974 )


James J. Prendergast v. Commissioner of Internal Revenue ( 1973 )


Hay v. United States ( 1967 )


Walsh v. United States ( 1970 )


National Life and Accident Ins. Co. v. United States ( 1974 )


Roberts v. United States ( 1971 )


Grace v. Commissioner ( 1969 )


Dobra v. Commissioner ( 1998 )


Biolchin v. Commissioner ( 1969 )