This opinion cited by 110 cases:

Michaelson v. United States ( 1961 )


Rohrs v. Comm'r ( 2009 )


First Nat. Bank of Duncanville v. United States ( 1979 )


Keystone Metal Co. v. Commissioner ( 1958 )


Richey v. Commissioner ( 1959 )


Wusich v. Commissioner ( 1960 )


Reffett v. Commissioner ( 1963 )


United Draperies, Inc. v. Commissioner ( 1964 )


Frederick Steel Co. v. Commissioner ( 1964 )


Malden Knitting Mills v. Commissioner ( 1964 )


Coed Records, Inc. v. Commissioner ( 1967 )


Grossman & Sons v. Commissioner ( 1967 )


Mazzei v. Commissioner ( 1974 )


Brod v. Commissioner ( 1976 )


Max Sobel Wholesale Liquors v. Commissioner ( 1977 )


Southern Pacific Transp. Co. v. Commissioner ( 1980 )


Howell v. Commissioner ( 1981 )


McClelland v. Commissioner ( 1984 )


Estate of Christiansen v. Comm'r ( 2008 )


The Paramount Finance Company v. The United States. Edward T. Kirtz and Rosalyn S. Kirtz v. The United States ( 1962 )