This opinion cites 14 cases:

The Van Iderstine Company v. Commissioner of Internal Revenue ( 1958 )


Mountain Paper Products Corporation v. United States ( 1961 )


Max Lutz and Ruth Lutz v. Commissioner of Internal Revenue ( 1960 )


Don T. Allen and Don T. Allen as of the Estate of Helen M. Allen, Deceased v. Commissioner of Internal Revenue ( 1960 )


Young & Rubicam, Inc. v. The United States ( 1969 )


A. Harris & Co. v. Lucas ( 1931 )


Commissioner of Internal Revenue v. Surface Combustion Corporation ( 1950 )


United States v. E. L. Bruce Co., Inc ( 1950 )


Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal Revenue ( 1967 )


Helvering v. Community Bond & Mortgage Corporation ( 1935 )


Lincoln Electric Co. v. Commissioner of Internal Rev. ( 1947 )


Willard, Sutherland & Co. v. United States ( 1923 )


Carl Reimers Co., Inc. v. Commissioner of Internal Revenue ( 1954 )


Elmer W. Kelley and the General Street Signal Corporation v. The City of Atlantic City and Harry Bacharach. ( 1937 )