This opinion cited by 39 cases:

Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service ( 1980 )


Robert J. And Mildred Frysinger v. Commissioner of Internal Revenue ( 1981 )


B. & v. Distributing Co. v. Dottore Companies, LLC ( 2008 )


United States v. Fruehauf Corporation, William E. Grace and Robert Rowan ( 1978 )


Daniel Jacobs v. Commissioner of Internal Revenue ( 1983 )


David W. Keats v. United States ( 1988 )


Cottage Savings Association v. Commissioner of Internal Revenue ( 1990 )


Kerman v. Commissioner ( 2013 )


George Lee Kindred v. Commissioner of Internal Revenue ( 1982 )


Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal Revenue ( 1998 )


Robert Donahue v. CIR ( 2015 )


maclin-p-davis-jr-and-dorothy-s-davis-laurence-b-howard-jr-and ( 1978 )


Metallics Recycling Company v. Commissioner of Internal Revenue ( 1984 )


Billy F. Hawk, Jr., GST Non-Exempt Marital Trust v. Commissioner of Internal Revenue ( 2019 )


Office of People's Counsel v. Public Service Commission ( 1987 )


Slone Revocable Trust v. Cir ( 2015 )


Slone Revocable Trust v. Cir ( 2015 )


Norma Slone v. Cir ( 2018 )


Kalamazoo Spice Extraction Co. v. Provisional Military Government of Socialist Ethiopia ( 1985 )


Dunn v. United States ( 1979 )