This opinion cited by 43 cases:

Duttenhofer v. Commissioner ( 1967 )


Latham Park Manor, Inc. v. Commissioner ( 1977 )


Estate of Di Palma v. Commissioner ( 1978 )


Leigh v. Commissioner ( 1979 )


Estate of La Meres v. Comm'r ( 1992 )


Pfeiffer v. United States ( 1970 )


Mary Ruark v. Commissioner of Internal Revenue ( 1971 )


Sarto v. United States ( 1983 )


Delsanter v. Commissioner ( 1957 )


Commissioner of Internal Revenue v. Freeman P. Walker and Bernice Walker ( 1964 )


United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, Deceased ( 1977 )


United States v. Northumberland Ins. Co., Ltd. ( 1981 )


The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal Revenue ( 1980 )


John Factor v. Commissioner of Internal Revenue ( 1960 )


Daley v. United States ( 1979 )


Richter v. United States ( 1977 )


Alioto v. United States ( 1984 )


Tradex, Inc. v. United States (In Re IML Freight, Inc.) ( 1986 )


Twin City Const. Co. of Fargo v. United States ( 1981 )


United States v. Boyle ( 1985 )