This opinion cited by 10 cases:

Moore v. United States ( 1996 )


Berkley MacHine Works & Foundry Company v. Commissioner of Internal Revenue ( 1980 )


Leon v. Commissioner ( 1978 )


United Title Ins. Co. v. Commissioner ( 1988 )


Berkley Machine Works & Foundry Co. v. Commissioner ( 1977 )


Beltran v. Commissioner ( 1982 )


Lennon v. Commissioner ( 1978 )


Finney v. Commissioner ( 1980 )


Auto Zapper & Towing, Inc. ( 1992 )


Fixler v. Commissioner ( 1978 )