This opinion cited by 14 cases:

Land v. Commissioner ( 1974 )


Swindle v. Commissioner ( 1976 )


Goninen v. Commissioner ( 1983 )


Miville v. Commissioner ( 1970 )


Martin v. Commissioner ( 1972 )


Mivec v. Commissioner ( 1981 )


De Smyter v. Commissioner ( 1973 )


Miller v. Commissioner ( 1973 )


Roberts v. Commissioner ( 1974 )


Graff v. Commissioner ( 1982 )


Heup v. Commissioner ( 1975 )


Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombs ( 1968 )


Hesse v. Commissioner ( 1973 )


Laster v. Commissioner ( 1967 )