This opinion cited by 348 cases:

Cliff C. Wilson v. The United States ( 1967 )


Commissioner of Internal Revenue v. Robert Y. Moffat, Sr., and Grace S. Moffat ( 1967 )


Walsh v. Taxation Div. Director ( 1982 )


Portland Golf Club v. Commissioner ( 1990 )


Lemons v. Commissioner ( 1997 )


Taha v. United States ( 2018 )


Eyefull Inc. v. Commissioner ( 1996 )


Felmann v. Commissioner ( 1981 )


Bennett Paper Corp. & Subsidiaries v. Commissioner ( 1982 )


Putoma Corp. v. Commissioner ( 1976 )


Centel Communications Co. v. Commissioner ( 1989 )


Groetzinger v. Commissioner ( 1984 )


Dolese v. Commissioner ( 1984 )


Frantz v. Commissioner ( 1984 )


Ames D. Ray v. Commissioner ( 2019 )


Margolis v. United States ( 1983 )


Board of Trustees v. Palladium Equity Partners, LLC ( 2010 )


Mills v. United States (In Re Mills) ( 1995 )


Peterson v. Commissioner ( 1997 )


Bell v. Commissioner ( 1998 )