This opinion cited by 15 cases:

Ketter v. Commissioner ( 1978 )


Bow Herbert and Nancy Herbert v. Commissioner of Internal Revenue ( 1967 )


Estate of Albert Strangi v. Commissioner ( 2000 )


Estate of Strangi v. Commissioner ( 2000 )


Max J. Kuney, Jr., and Constance F. Kuney v. United States ( 1975 )


Max J. Kuney, Jr., and Constance K. Kuney v. United States ( 1971 )


Wilson v. United States ( 1965 )


Saunders v. United States ( 1968 )


Cirelli v. Commissioner ( 1984 )


Garcia v. Commissioner ( 1984 )


Fiore v. Commissioner ( 1979 )


Furmanski v. Comm'r ( 1974 )


Reynolds v. Commissioner ( 1987 )


Roy v. Commissioner ( 1992 )


United States of America, and Cross-Appellee v. Joe R. Ramos and Mary Ramos, and Cross-Appellants ( 1968 )