This opinion cited by 24 cases:

James A. Messer Co. v. Commissioner ( 1972 )


donald-m-ream-and-marilla-l-ream-v-harold-w-handley-john-peters-harry ( 1966 )


nancy-anne-spangler-by-her-father-and-next-friend-james-e-spangler-jr ( 1975 )


Earl Manning v. Margaret L. Jones ( 1965 )


Jesse J. Avila, Guardian Ad Litem of Daniel Cardona v. Immigration and Naturalization Service ( 1984 )


volma-overton-v-city-of-austin-etc-appeal-of-volma-overton-volma ( 1984 )


A. R. Lantz Co., Inc. v. United States ( 1970 )


McLemore v. Harris ( 1962 )


United States v. Roy O. Disney and Edna F. Disney ( 1969 )


Shoemaker v. Takai ( 1977 )


In Re Farrington ( 1990 )


James Cooper v. Cir ( 2017 )


CHIRIKOFF ISLAND CATTLE CORPORATION v. Robinette ( 1962 )


Scotland Mills, Inc. v. Commissioner ( 1965 )


American Credit Corp. v. Commissioner ( 1973 )


Frank v. Commissioner ( 1965 )


Record Wide Distributors, Inc. v. Commissioner ( 1981 )


Barnette v. Commissioner ( 1992 )


Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal Revenue ( 1972 )


Michael Berkowitz and Harris Kolbert, as Last Directors and Liquidating Trustees of K & B Trail Properties, Inc. v. United States ( 1969 )