This opinion cited by 11 cases:

Bleily & Collishaw, Inc. v. Commissioner ( 1979 )


Metzger Trust v. Commissioner ( 1981 )


Roebling v. Commissioner ( 1981 )


Cerone v. Commissioner ( 1986 )


Gunther v. Commissioner ( 1989 )


Merrill Lynch & Co., Inc. & Subsidiaries v. Commissioner ( 2003 )


Vahlsing Christina Corp. v. Commissioner ( 1985 )


Lettmann v. Commissioner ( 1982 )


Cox v. Commissioner ( 1982 )


Blanche S. Benjamin v. Commissioner of Internal Revenue ( 1979 )


Continental Bankers Life Ins. Co. v. Commissioner ( 1989 )