This opinion cited by 348 cases:

Prince v. Commissioner ( 1973 )


Hoogerwerf v. Commissioner ( 1976 )


Howe v. Commissioner ( 1964 )


SAIA v. COMMISSIONER ( 1974 )


Estate of Capell v. Commissioner ( 1977 )


Barry v. Commissioner ( 1973 )


Tennessee Secur., Inc. v. Commissioner ( 1978 )


Parkins v. Commissioner ( 1965 )


Biernbaum v. Commissioner ( 1963 )


O'Sullivan v. Commissioner ( 1994 )


Gross v. Commissioner ( 1967 )


Burwell v. Commissioner ( 1988 )


PERAINO v. COMMISSIONER ( 1982 )


Estate of Durante v. Commissioner ( 1988 )


Estate of Campbell v. Commissioner ( 1964 )


Estate of Cole v. Commissioner ( 1973 )


Frick v. Commissioner ( 1985 )


Bernard v. Commissioner ( 1973 )


Watson v. Commissioner ( 1979 )


Bettinger v. Commissioner ( 1970 )