This opinion cites 9 cases:

Helvering v. Mountain Producers Corp. , 58 S. Ct. 623 ( 1938 )


United States v. W. H. Cocke , 399 F.2d 433 ( 1968 )


Birnbaum v. United States , 394 U.S. 922 ( 1969 )


Grandview Mines v. Commissioner of Internal Revenue , 282 F.2d 700 ( 1960 )


Commissioner of Internal Revenue v. Felix Oil Co. , 144 F.2d 276 ( 1944 )


Commissioner v. Southwest Exploration Co. , 76 S. Ct. 395 ( 1956 )


Kirby Petroleum Co. v. Commissioner , 66 S. Ct. 409 ( 1946 )


Burton-Sutton Oil Co. v. Commissioner , 66 S. Ct. 861 ( 1946 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )