This opinion cited by 34 cases:

Van Heusden v. Commissioner ( 1965 )


Benedek v. Commissoner ( 1968 )


Leisure Time Enterprises, Inc. v. Commissioner ( 1971 )


Manassas Airport Industrial Park, Inc. v. Commissioner ( 1976 )


Fairfax County Economic Development Authority v. Commissioner ( 1981 )


Electrolux Holdings, Inc. v. United States ( 2007 )


Owens v. Commissioner ( 1975 )


Focht v. Commissioner ( 1977 )


Estate of Diecks v. Commissioner ( 1975 )


Glenn C. Bailey, Lillian S. Bailey, and Inez N. Bailey v. United States ( 1966 )


8-fair-emplpraccas-665-8-empl-prac-dec-p-9668-peter-j-brennan ( 1974 )


Estate of E. J. Van Heusden, Deceased Transferee v. Commissioner of Internal Revenue ( 1966 )


Georg Schaeffler v. United States ( 2018 )


Harry J. Goodwin and Kathryn G. Goodwin, Richard C. Goodwin and Elaine Goodwin, and Howard G. Goodwin and Margot Goodwin v. The United States ( 1963 )


Commissioner of Internal Revenue v. Ralph J. Solow and Celia O. Solow ( 1964 )


Commissioner of Internal Revenue v. Sylvester J. Lowery and Rosemary P. Lowery ( 1964 )


Georg Schaeffler v. United States ( 2018 )


Lawinger v. Comm'r ( 1994 )


Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal Revenue ( 1989 )


Herzog Miniature Lamp Works, Inc. v. Commissioner of Internal Revenue ( 1973 )