This opinion cited by 43 cases:

Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal Revenue ( 1957 )


Paula Constr. Co. v. Commissioner ( 1972 )


Fleming v. United States ( 1980 )


Perez v. Commissioner ( 1988 )


Estate of Buring v. Commissioner ( 1985 )


Estate of Di Fiore v. Commissioner ( 1987 )


Rotherham v. Commissioner ( 1992 )


Shartle v. Commissioner ( 1988 )


Massengill v. Commissioner ( 1986 )


R. A. Bryan and Ruby M. Bryan, C. B. McNairy and Rowena A. McNairy W. H. Weaver and Edith H. Weaver v. Commissioner of Internal Revenue ( 1960 )


Estate of Bradley v. Commissioner ( 1974 )


Estate of Werner v. Commissioner ( 1989 )


Forni v. Commissioner ( 1975 )


Marprowear Profit-Sharing Trust v. Commissioner ( 1980 )


Gray v. United States ( 1978 )


Giesen v. United States ( 1973 )


Estate of Maltaman v. Commissioner ( 1997 )


Grossman v. Commissioner ( 1986 )


Estate of Geraci v. Commissioner ( 1973 )


Blumberg v. Commissioner ( 1992 )