This opinion cited by 348 cases:

Bowers v. Commissioner ( 1982 )


Hogue v. Commissioner ( 1971 )


Semel v. Commissioner ( 1965 )


Betson v. Commissioner ( 1984 )


Rogers v. Commissioner ( 1977 )


Dunmire v. Commissioner ( 1981 )


Wallace v. Commissioner ( 1985 )


Barnes v. Commissioner ( 1983 )


Levine v. Commissioner ( 1963 )


Davis v. Commissioner ( 1965 )


Carter v. Commissioner ( 1979 )


Johnson v. Commissioner ( 1972 )


FEGAN v. COMMISSIONER ( 1982 )


Wier v. Commissioner ( 1965 )


Friedlander v. Commissioner ( 1969 )


Mayer v. Commissioner ( 1994 )


Ghidoni v. Commissioner ( 1991 )


Hughes v. Commissioner ( 1981 )


Hirotoshi Yamamoto v. Commissioner ( 1990 )


Miller v. Commissioner ( 1975 )