This opinion cited by 6 cases:

Pearce v. United States ( 1964 )


John T. and Linda L. Hewitt v. Commissioner ( 1997 )


Estate of Chamberlain v. Commissioner ( 1999 )


Thurman v. Commissioner ( 1998 )


Friedman v. Comm'r ( 2010 )


The Coca-Cola Company and Subsidiaries v. Commissioner ( 2020 )