This opinion cited by 16 cases:

Joel Drum Josefa Rita Drum v. Commissioner of Internal Revenue ( 1995 )


Mitchell v. Commissioner ( 1980 )


Francis J. Markey and Hazel L. Markey v. Commissioner of Internal Revenue ( 1974 )


Stricker v. Commissioner ( 1970 )


Myhrman v. Commissioner ( 1985 )


Faircloth v. Commissioner ( 1982 )


Cristobal v. Commissioner ( 1982 )


Deblock v. Commissioner ( 1980 )


Nicholls v. Commissioner ( 1995 )


Drum v. Commissioner ( 1994 )


Clemons v. Commissioner ( 1971 )


Smith v. Commissioner ( 1966 )


Hazelton v. Commissioner ( 1982 )


Portillo v. Commissioner ( 1982 )


Ulmer v. Commissioner ( 1979 )


Camren v. Commissioner ( 1981 )