This opinion cited by 348 cases:

A. H. Kelson and Nyla C. Kelson v. United States ( 1974 )


Edwin A. Snow and Helen B. Snow v. Commissioner of Internal Revenue ( 1973 )


Cabintaxi Corporation, Formerly Known as Automated Transit, Incorporated, and Robert Edler, "Tax Matters Person," v. Commissioner of Internal Revenue ( 1995 )


Coles W. Raymond, M.D. And Virginia Raymond, His Wife v. United States ( 1975 )


William N. Harsha and Barbara J. Harsha v. United States ( 1979 )


Green v. Commissioner ( 2007 )


Alfred O. And Margaret A. Bates v. The United States of America ( 1978 )


Albert J. Bernard and Janice C. Bernard v. Commissioner of Internal Revenue ( 1975 )


William M. Reese and Catholeen Reese v. Commissioner of Internal Revenue ( 1980 )


Richard J. Bot Phyllis Bot v. Commissioner of Internal Revenue ( 2003 )


Nicolette v. Commissioner ( 1979 )


Miles Production Co. v. Commissioner ( 1969 )


Hugh R. Gantt and Sarah G. Gantt v. United States ( 1975 )


Albert B. And Ethel L. Maloney v. Commissioner of Internal Revenue ( 1977 )


Richard J. Bot v. Internal Revenue ( 2003 )


Henry H. Townshend, Jr. And Doris B. Townshend v. The United States ( 1967 )


Magee v. Commissioner ( 1993 )


Yamamoto v. Commissioner ( 1986 )


Blauner v. Commissioner ( 1967 )


Maloney v. Commissioner ( 1975 )